GS 817 Audio: Personal Tax Planning episodes:

• 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, 201413-5 Describe the retirement savings options available to self-employed taxpayers and compute the limitations for deductible contributions to retirement accounts for self-employed taxpayers.

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• December 16, 20146-2 Describe the different types of itemized deductions available and compute itemized deductions.

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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, 20146-3 Explain the operation of the standard deduction, determine the deduction for personal and dependency exemptions, and compute taxable income.

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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, 20146-1 Identify the common deductions necessary for calculating adjusted gross income (AGI).

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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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