International Tax & Regulation Osmania University 5th Semester Notes

25/11/2020 1 By indiafreenotes

Unit 1 Taxation of Individuals {Book}

Individual Income Tax Return: Filing Status VIEW
Cash basis and Accrual basis VIEW
Gross Income: Wages, Salaries, Bonus, Commission, Fees & Tips VIEW
Interest & Dividend Income VIEW
Business Income VIEW
Capital Gains VIEW VIEW
Capital Losses VIEW
Passive Income VIEW
Agricultural/Farming Income VIEW
Deductions: Adjustments VIEW
Deductions from AGI VIEW
Calculating Tax: VIEW
Tax Credits VIEW
Alternative Minimum Taxes, Other Taxes VIEW
Estimated Tax penalty VIEW
Unit 2 Property Transactions & Depreciation {Book}
Capital Gains VIEW VIEW
Capital Losses VIEW
Gains & Losses from Sale of Long-term Business Property VIEW
Depreciation VIEW VIEW
Amortization VIEW
Unit 3 Taxation of Corporations: {Book}
C-Corporations: Formation VIEW
C-Corporations Income Tax Return VIEW
C-Corporations Income, Deductions, Reconciliation of Taxable Income with books, Calculating Tax VIEW
Corporate Earnings & Distributions VIEW
Corporate Liquidation & Reorganizations VIEW
S-Corporations Eligibility criteria VIEW
S-Corporations Income Tax Return VIEW
S-Corporations Shareholder basis VIEW
S-Corporations Earnings and Distribution VIEW
S-Corporations Termination of Election VIEW
Unit 4 Taxation of other Entities: {Book}
Partnerships VIEW
Partnerships Formation VIEW
Partnerships Income Tax Return VIEW
Partner basis, Partnership Distributions VIEW
Sale of Partnership Interest by a Partner VIEW
Termination of Partnership VIEW
Termination of Estate VIEW
Estate and Trust Fiduciary Income Tax Return, Estate Tax Return VIEW
Gift Tax Return VIEW
Generation-skipping transfer Tax VIEW
Tax Exempt Organizations: Formation, Income Tax Return VIEW
Unit 5 Statutory Regulations, Accountant Responsibilities, Business Structures: {Book}
Federal Security Regulations:
Securities Act of 1933 VIEW
Securities Exchange Act of 1934 VIEW
Other federal security regulations VIEW
Professional & Legal Responsibilities:
Accountant Common Law Liabilities VIEW
Accountant Statutory Liabilities VIEW
Accountant Liabilities for Privileged Information VIEW
Accountant Criminal Liabilities VIEW
Employment Regulations, Environmental Regulations VIEW
Antitrust Regulations VIEW
Business Structures: Sole Proprietorships, Partnerships, Corporations VIEW