Free CPA REG (Taxation & Regulation) Lessons
All 36 CPA REG (Taxation & Regulation) lessons are free to read, each with worked examples. Just a free account, no card.
Ethics, Professional Responsibilities and Federal Tax Procedures
- Circular 230: Practice Before the IRS (17 min)
- Preparer Rules: IRC §6694, §6695 and AICPA SSTSs (17 min)
- CPA Licensing and Disciplinary Systems (15 min)
- IRS Audits, Appeals, and the Judicial Process (18 min)
- Substantiation and Disclosure (14 min)
- Taxpayer Penalties (16 min)
- Authoritative Hierarchy of Tax Sources (20 min)
- Common Law Duties and Liabilities (17 min)
- Privilege, Confidentiality, and Privacy (16 min)
Business Law
- Authority of Agents and Principals (14 min)
- Duties and Liabilities in Agency (15 min)
- Contract Formation (15 min)
- Contract Performance and Discharge (15 min)
- Breach and Remedies (15 min)
- Debtor-Creditor Relationships (20 min)
- Federal Employment Laws and Regulations (17 min)
- Selection and Formation of Business Entities (18 min)
- Rights, Duties, and Authority of Owners and Management (16 min)
Federal Taxation of Property Transactions
- Basis of Assets (29 min)
- Cost Recovery: Depreciation and Amortization (21 min)
Federal Taxation of Individuals
- Gross Income — Inclusions and Exclusions (19 min)
- Reporting Pass-Through Income on Individual Returns (18 min)
- Adjustments and Deductions to Taxable Income (34 min)
- Loss Limitations for Individuals (18 min)
- Filing Status (18 min)
- Computation of Tax and Credits (37 min)
Federal Taxation of Entities
- Book-to-Tax Differences (17 min)
- C Corporation Taxable Income and Tax (41 min)
- State and Local Tax Issues (16 min)
- S Corporation Eligibility and Election (15 min)
- S Corporation Income, Distributions, and Entity-Level Taxes (19 min)
- S Corporation Shareholder Basis (16 min)
- Partnership Ordinary Income and Separately Stated Items (20 min)
- Partner's Outside Basis (23 min)
- LLC Tax Classification and Member Taxation (15 min)
- Tax-Exempt Organizations (18 min)