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Search for episodes from HS 321 Audio: Income Taxation 13th Edition with a specific topic:

Latest episodes from HS 321 Audio: Income Taxation 13th Edition

11-4 Explain what is meant by depreciation recapture, and describe the election to expense certain depreciable business assets

Play Episode Listen Later May 17, 2017 3:05


elections explain meant describe expense depreciation recapture business assets
9-2 Explain the rules regarding the deductibility of medical and dental expenses, and describe what constitutes an eligible expense under these rules

Play Episode Listen Later May 17, 2017 2:06


medical explain describe dental expenses eligible deductibility
0-0 HS 321 - Course Introduction

Play Episode Listen Later Nov 3, 2015 1:56


course introduction
6-6 Explain the extent to which dependent-care assistance benefits are taxed.

Play Episode Listen Later May 19, 2015 0:44


care benefits explain assistance dependent extent taxed
19-1 Explain the tax implications of corporate distributions to stockholders.

Play Episode Listen Later May 19, 2015 6:20


corporate explain distributions tax implications stockholders
4-0 Chapter 4 - Overview

Play Episode Listen Later May 19, 2015 0:50


5-1 Explain the tax treatment of payments in connection with separation or divorce.

Play Episode Listen Later May 30, 2013 12:05


divorce treatments explain payments separation
17-2 Describe the concept of material change in a life insurance policy, and explain how a material change can convert a policy into a MEC.

Play Episode Listen Later May 30, 2013 2:24


concept material explain convert describe life insurance policy
6-1 Explain the general rule regarding the income taxation of amounts received by gift or inheritance.

Play Episode Listen Later May 30, 2013 1:02


income explain inheritance received taxation amounts
20-4 Describe the tax treatment of both limited partnerships and family partnerships.

Play Episode Listen Later May 30, 2013 3:10


family partnership treatments limited describe
14-5 Describe the applicability and calculation of the tax on net investment income; identify strategies minimizing exposure to it.

Play Episode Listen Later May 30, 2013 5:37


strategy identify exposure describe minimizing calculation applicability investment income
18-0 Chapter 18 - Overview

Play Episode Listen Later May 30, 2013 0:28


20-0 Chapter 20 - Overview

Play Episode Listen Later May 30, 2013 0:18


16-0 Chapter 16 - Overview

Play Episode Listen Later Jun 8, 2011 1:01


Chapter 16 - Overview

16-1 Describe the extent to which life insurance death benefits may be excluded from gross income, and explain how life insurance living benefits are treated for income tax purposes.

Play Episode Listen Later Jun 8, 2011 8:33


Describe the extent to which life insurance death benefits may be excluded from gross income, and explain how life insurance living benefits are treated for income tax purposes.

death explain gross describe life insurance purposes treated income taxes extent excluded living benefits
16-2 Explain the income tax treatment of disability income payments, benefits payable from medical expense coverages, and premiums paid for both personal and business life and health insurance.

Play Episode Listen Later Jun 8, 2011 0:41


Explain the income tax treatment of disability income payments, benefits payable from medical expense coverages, and premiums paid for both personal and business life and health insurance.

personal benefits medical treatments paid disability explain payments health insurance expense income taxes business life premiums payable coverages
16-3 Explain the tax consequences of life insurance with respect to transfers for value, lack of insurable interest, corporate distributions, charitable contributions, separation and divorce, additional compensation, and split-dollar arrangements.

Play Episode Listen Later Jun 8, 2011 7:43


Explain the tax consequences of life insurance with respect to transfers for value, lack of insurable interest, corporate distributions, charitable contributions, separation and divorce, additional compensation, and split-dollar arrangements.

divorce respect lack corporate consequences split dollar explain separation transfers compensation life insurance arrangements distributions charitable contributions insurable interest
16-4 Explain the income tax restrictions on certain amounts paid in connection with insurance contracts.

Play Episode Listen Later Jun 8, 2011 2:28


Explain the income tax restrictions on certain amounts paid in connection with insurance contracts.

insurance paid explain contracts restrictions income taxes amounts
17-0 Chapter 17 - Overview

Play Episode Listen Later Jun 8, 2011 1:05


Chapter 17 - Overview

17-1 Explain what determines whether a life insurance policy is classified as a modified endowment contract (MEC).

Play Episode Listen Later Jun 8, 2011 1:22


Explain what determines whether a life insurance policy is classified as a modified endowment contract (MEC).

contract explain determines mec classified modified endowments life insurance policy
18-1 Describe the characteristics of the corporate form of business, and explain its advantages and disadvantages.

Play Episode Listen Later Jun 8, 2011 1:36


Describe the characteristics of the corporate form of business, and explain its advantages and disadvantages.

corporate explain characteristics describe disadvantages
18-2 Explain the requirements for the formation of an S corporation, and describe the advantages and disadvantages of being taxed as an S corporation.

Play Episode Listen Later Jun 8, 2011 2:50


Explain the requirements for the formation of an S corporation, and describe the advantages and disadvantages of being taxed as an S corporation.

explain corporations formation requirements describe disadvantages taxed
18-3 Describe the requirements for incorporating a business under the nonrecognition provisions of the Code, and explain the respective roles of debt and equity in the corporate structure.

Play Episode Listen Later Jun 8, 2011 2:04


Describe the requirements for incorporating a business under the nonrecognition provisions of the Code, and explain the respective roles of debt and equity in the corporate structure.

code debt equity roles explain requirements describe incorporating provisions respective corporate structure
19-0 Chapter 19 - Overview

Play Episode Listen Later Jun 8, 2011 0:24


Chapter 19 - Overview

19-2 Explain the various requirements for treating stock redemptions as capital transactions.

Play Episode Listen Later Jun 8, 2011 4:35


Explain the various requirements for treating stock redemptions as capital transactions.

capital stock explain treating requirements transactions redemptions
19-3 Explain the attribution rules that apply to corporate stock redemptions.

Play Episode Listen Later Jun 8, 2011 2:14


Explain the attribution rules that apply to corporate stock redemptions.

corporate stock explain attribution redemptions
19-4 Explain the requirements for Section 303 stock redemptions.

Play Episode Listen Later Jun 8, 2011 2:38


Explain the requirements for Section 303 stock redemptions.

stock explain requirements redemptions
20-1 Describe the significance of being classified as an unincorporated business entity for tax law purposes, and explain both the aggregate and entity theories for taxation of partnerships and partners.

Play Episode Listen Later Jun 8, 2011 2:10


Describe the significance of being classified as an unincorporated business entity for tax law purposes, and explain both the aggregate and entity theories for taxation of partnerships and partners.

partnership explain significance theories describe purposes taxation entity classified tax law aggregate unincorporated
20-2 Describe the tax ramifications of forming a partnership, and explain how each partner is taxed.

Play Episode Listen Later Jun 8, 2011 7:10


Describe the tax ramifications of forming a partnership, and explain how each partner is taxed.

partnership explain describe forming taxed tax ramifications
20-3 Explain the tax effects to the partnership and the partners upon the retirement or death of a partner.

Play Episode Listen Later Jun 8, 2011 3:32


Explain the tax effects to the partnership and the partners upon the retirement or death of a partner.

death partnership effects retirement explain
13-0 Chapter 13 - Overview

Play Episode Listen Later Jun 8, 2011 0:35


Chapter 13 - Overview

13-1 Explain how gain or loss on the sale or exchange of property is ascertained for federal income tax purposes.

Play Episode Listen Later Jun 8, 2011 4:05


Explain how gain or loss on the sale or exchange of property is ascertained for federal income tax purposes.

loss sale property exchange explain purposes federal income tax
13-2 Describe the rules for determining basis when property is acquired by purchase, exchange, gift, or inheritance.

Play Episode Listen Later Jun 8, 2011 5:20


Describe the rules for determining basis when property is acquired by purchase, exchange, gift, or inheritance.

property exchange inheritance basis describe determining acquired
13-3 Explain the rules with respect to like-kind exchanges of business or investment property.

Play Episode Listen Later Jun 8, 2011 4:26


Explain the rules with respect to like-kind exchanges of business or investment property.

respect explain exchanges investment property
13-4 Explain the rules with respect to nontaxable exchanges of insurance or annuity contracts.

Play Episode Listen Later Jun 8, 2011 1:14


Explain the rules with respect to nontaxable exchanges of insurance or annuity contracts.

respect insurance explain contracts exchanges annuity
13-5 Explain the rules for exclusion of gain when a principal residence is sold.

Play Episode Listen Later Jun 8, 2011 1:16


Explain the rules for exclusion of gain when a principal residence is sold.

principal sold explain residence exclusion
13-6 Describe the wash sale rules.

Play Episode Listen Later Jun 8, 2011 0:33


Describe the wash sale rules.

sale wash describe
14-0 Chapter 14 - Overview

Play Episode Listen Later Jun 8, 2011 0:22


Chapter 14 - Overview

14-1 Explain what a capital asset is, and identify items that are not treated as capital assets.

Play Episode Listen Later Jun 8, 2011 0:58


Explain what a capital asset is, and identify items that are not treated as capital assets.

capital identify explain assets treated
14-3 Describe the special rule for taxation on the sale or exchange of depreciable or real property used in a trade or business.

Play Episode Listen Later Jun 8, 2011 0:59


Describe the special rule for taxation on the sale or exchange of depreciable or real property used in a trade or business.

trade sale exchange describe taxation real property
14-4 Summarize the relationship between an asset's classification and its tax treatment for a sale or exchange.

Play Episode Listen Later Jun 8, 2011 2:31


Summarize the relationship between an asset's classification and its tax treatment for a sale or exchange.

relationships treatments sale exchange classification summarize
10-0 Chapter 10 - Overview

Play Episode Listen Later Jun 8, 2011 0:36


Chapter 10 - Overview

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