Internal Revenue Code and Tax Return Preparation Regulations
The Internal Revenue Code (IRC) encompasses the federal statutory tax laws in the United States, outlining the rules for income, payroll, gift, estate, and excise taxes, among others. Tax return preparation regulations refer to the specific IRS guidelines and requirements for the accurate documentation, calculation, and submission of tax returns by individuals and entities.
Lesson Videos
Internal Revenue Code and Tax Return Preparation Regulations Overview
Introduction to Internal Revenue Code and Tax Return Preparation Regulations
IRS Tax Forms
Types of Federal Taxes
Types of State and Local Taxes
Tax Cuts and Jobs Act of 2017
Marginal Tax Rates
Organizational Authority and Discipline
Authoritative Value of Various Sources
Tax Return Preparers
Listed Transactions and Reportable Transactions
Standards for Tax Preparation
Circular 230
Tax Preparer Responsibilities to Clients and Third Parties
Statute of Limitations Regarding Taxes
Client Refund Checks
Disclosure of Tax Positions
Understatement Due to Unreasonable Position
Tax Preparer Penalties for Unethical Behavior
Estimated Tax Payments
Tax Return Extensions
Taxpayer Penalties
Tax Preparer Regulations
Internal Revenue Code and Tax Return Preparation Regulations Summary
Internal Revenue Code and Tax Return Preparation Regulations - Practice Questions
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