GS 817 Audio: Personal Tax Planning-2017 episodes:

• December 16, 201412-1 Discuss and explain the tax implications of compensation in the form of salary and wages from the employee’s and employer’s perspectives.

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• December 16, 201411-2 Compute the tax consequences associated with the disposition of capital assets, including the netting process for calculating gains and losses.

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• December 16, 201411-1 Explain how interest income and dividend income are taxed.

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• December 16, 201410-6 Explain common exceptions to the general rule that realized gains and losses are recognized currently.

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• December 16, 201410-2 Describe the general character types of gain or loss recognized on property dispositions.

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• December 16, 201418-6 Contrast a partial liquidation from a stock redemption and describe the difference in tax consequences to the shareholders.

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• December 16, 201418-1 Explain the basic tax law framework that applies to property distributions from a corporation to a shareholder.

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• December 16, 20149-4 Explain the rationale behind amortization, describe the four categories of amortizable intangible assets, and calculate amortization expense.

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• December 16, 20149-2 Determine the applicable cost recovery (depreciation) life, method, and convention for tangible personal and real property and calculate the deduction allowable under basic MACRS.

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• December 16, 20149-1 Explain the concept of basis and adjusted basis and describe the cost recovery methods used under the tax law to recover the cost of personal property, real property, intangible assets, and natural resources.

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