ACCOUNTING G117 - Issues in Taxation II--EA and CPA Exam Preparation

Institution:

Golden West College

Subject:

Description:

A basic course designed to cover theory and application of selected chapters of Internal Revenue Service income tax publications with special emphasis on Circular No. 230. Course includes the following topics: Practice Before the IRS; Income Tax Preparers and Penalties; Representation; Individual Retirement Arrangements; Gross Estate Allowable Deductions Under Estate Tax (including Expenses, Indebtedness, and Taxes, Deductions for Losses, Charitable Deduction, Marital Deduction); Taxable Gifts; Deductions; Valuation; Computation of Tax; in depth discussion of Circular No. 230. An understanding of the generally accepted accounting principles and/or tax preparation experience is strongly encouraged. This course is designed to meet the requirements of the Enrolled Agent Tax Specialist Certificate. Lecture. Optional pass/no pass or grade. Transferable to CSU.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.goldenwestcollege.edu

Phone Number:

(714) 892-7711

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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