GS 817 Video: Personal Tax Planning episodes:

• December 05, 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 05, 201425-4 Apply fundamental principles of wealth planning and explain how income and transfer taxation interact to affect wealth planning.

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• December 05, 201418-1 Explain the basic tax law framework that applies to property distributions from a corporation to a shareholder.

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• December 05, 201410-6 Explain common exceptions to the general rule that realized gains and losses are recognized currently.

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• December 05, 201410-2 Describe the general character types of gain or loss recognized on property dispositions.

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• December 05, 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 05, 20146-2 Describe the different types of itemized deductions available and compute itemized deductions.

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• December 05, 20149-4 Explain the rationale behind amortization, describe the four categories of amortizable intangible assets, and calculate amortization expense.

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• December 05, 20149-3 Explain the additional special cost recovery rules (§179, bonus, listed property) and calculate the deduction allowable under these rules.

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• December 05, 20147-3 Calculate a taxpayer’s employment and self-employment taxes; explain the tax considerations determining the status of a taxpayer as either an employee or independent contractor.

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