TCP lesson sources
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The standards and authorities behind every PocketCPA lesson topic in TCP, Tax Compliance and Planning. Each page lists the paragraphs its lessons cite.
- Tax Compliance and Planning Core
- Individual Planning: Estimated Taxes, Income Timing, and AMT (IRC Sec. 6654, 6621, 6665, 275, 55, 56, 57, 53, 1411, 453 and more)
- Passive Activity and At-Risk Loss Limitations (IRC Sec. 469, 465, 461(l))
- Personal Financial Planning at Tax-Planning Altitude (IRC Sec. 62(a)(19), 72, 101, 170, 213, 219, 223, 401(a)(9) and more)
- C Corporation Compliance: Consolidated Returns, CAMT, and the Penalty Taxes (IRC Sec. 11 / 53 / 55 / 56A / 59 / 162 / 170 / 172 / 243 / 2 and more)
- S Corporation Compliance: Built-In Gains, the AAA, and Basis Ordering (IRC Sec. 1361 / 1362 / 1366 / 1367 / 1368 / 1371 / 1374 / 13 and more)
- Partnership Compliance: 704(c) Allocations, Hot Assets, and 754 Adjustments (IRC Sec. 704(c) / 707 / 743(b) / 751 / 754)
- Fiduciary Income Tax: Simple and Complex Trusts, DNI, and Grantor Trusts (IRC Subchapter J, Sec. 641-679)
- Exempt Organizations: UBIT, Private Foundation Excise Taxes, and Intermediate Sanctions (IRC Sec. 511-514 / 4940-4945 / 4958)
- Tax Planning for C Corporations (IRC Sec. 11 / 55 / 162 / 172 / 243 / 246 / 301 / 302 / 311 / and more)
- Tax Planning for S Corporations (IRC Sec. 1361-1363 / 1366-1368 / 1371-1375 / 1377-1378 / 199 and more)