PassKey Learning Systems EA Review Part 2 Businesses; Enrolled Agent Study Guide: May 1, 2024-February 28, 2025 Testing Cycle: 3 - Brossura

Busch, Joel; Pinheiro, Christy; Gorczynski, Thomas A.

Brossura

ISBN 10: 1935664972 ISBN 13: 9781935664970

Casa editrice: PassKey Publications, 2024

Riassunto

Learn how to become an Enrolled Agent with PassKey EA Review’s comprehensive EA Review study program, newly-revised and thoroughly updated for the current tax year. This study guide is designed for test-takers who will take their exams in the Prometric EA Exam testing window that runs from May 1, 2024 to February 28, 2025.

This year’s edition includes coverage of the SECURE Act 2.0, which was signed into law on December 29, 2022, as part of the Consolidated Appropriations Act of 2023. This bill added dozens of new retirement plan provisions that affect individuals and businesses. Most of the provisions in SECURE 2.0 went into effect in 2023.

This is an in-depth study guide for Part 2 of the IRS Enrolled Agent exam. Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law.

Part 2: Businesses covers the special tax laws that apply to various types of entities, including sole proprietorships; partnerships; C and S corporations; farming businesses, trusts, and estates; employer-provided retirement plans; and tax-exempt organizations. Also covered are business income, expenses, deductions, and credits, accounting methods and procedures; business assets; tangible property regulations; and much more.

This book has been extensively updated and rigorously vetted for accuracy by experts in the tax profession. For more study help, PassKey Learning Systems also offers a three-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!

Dettagli dell'edizione

• Editore: PassKey Publications
• Data di pubblicazione: 2024
• Lingua: Inglese
• ISBN 10: 1935664972
• ISBN 13: 9781935664970
• Rilegatura: Copertina flessibile
• Numero di pagine: 478
• Contatto del produttore: non disponibile
• Persona responsabile: non disponibile