GS 817 Audio: Personal Tax Planning episodes:

• September 21, 201216-3 Describe a corporation’s tax return reporting and estimated tax payment obligations.

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• September 21, 201216-4 Explain how to calculate a corporation’s alternative minimum tax liability.

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• September 21, 201211-3 Describe common sources of tax-exempt investment income and explain the rationale for exempting some investments from taxation.

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• September 21, 201211-4 Calculate the deduction for portfolio investment-related expenses, including investment expenses and investment interest expense.

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• September 21, 201211-5 Understand the distinction between portfolio investments and passive investments and apply tax basis, at-risk and passive-activity loss limits to losses from passive investments.

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• September 21, 20128-1 Describe the general requirements for deducting business expenses and identify common business deductions.

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• September 21, 20128-2 Apply the limitations on business deductions to distinguish between deductible and nondeductible business expenses.

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• September 21, 20128-3 Identify and explain special business deductions specifically permitted under the tax laws.

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• September 21, 20128-4 Explain the concept of an accounting period and describe accounting periods available to businesses.

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• September 21, 20128-5 Identify and describe accounting methods available to businesses and apply cash and accrual methods to determine business income and expense deductions.

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