GS 817 Audio: Personal Tax Planning episodes:

• December 16, 20145-3 Apply basic income exclusion provisions to compute gross income.

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• November 12, 201222-1 Describe the requirements and process to elect S corporation status.

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• November 12, 201222-2 Explain the events that terminate the S corporation election.

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• September 24, 20125-1 Apply the concept of realization and explain when taxpayers recognize gross income.

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• September 24, 20125-2 Understand the distinctions between the various sources of income, including income from services and property.

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• September 24, 20127-5 Explain taxpayer filing and tax payment requirements and describe in general terms how to compute a taxpayer’s underpayment, late filing, and late payment penalties.

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• September 24, 20123-1 The objectives of basic tax planning strategies.

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• September 24, 20123-2 Apply the timing strategy and describe its applications and limitations.

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• September 24, 20123-3 Apply the concept of present value to tax planning.

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• September 24, 20123-4 Apply the strategy of income shifting and describe its limitations.

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