GS 817 Audio: Personal Tax Planning episodes:

• September 24, 20122-7 Identify taxpay and tax professional penalties.

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• September 24, 201218-4 Comprehend the basic tax rules that apply to stock dividends.

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• September 24, 201218-5 Comprehend the different tax consequences that can arise from stock redemptions.

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• September 24, 201220-1 Determine whether a flow-through entity is taxed as a partnership or S corporation, and distinguish the entity approach from the aggregate approach for taxing partnerships.

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• September 24, 201220-2 Resolve tax issues applicable to partnership formations and other acquisitions of partnership interests, including gain recognition to partners and tax basis for partners and partnerships.

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• September 24, 201220-3 Determine the appropriate accounting periods and methods for partnerships.

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• September 24, 201220-4 Calculate and characterize a partnership’s ordinary business income or loss and its separately stated items, and demonstrate how to report these items to partners.

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• September 24, 201221-1 Determine the tax consequences to the buyer and seller of the disposition of a partnership interest, including the amount and character of gain or loss recognized.

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• September 24, 201221-2 List the reasons for distributions, and compare operating and liquidating distributions.

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• September 24, 201221-3 Determine the tax consequences of proportionate operating distributions.

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