HS 321 Audio: Income Taxation

HS 321 Audio: Income Taxation

Follow HS 321 Audio: Income Taxation
Share on
Copy link to clipboard

Connecting to Apple Music.

American College

  • Nov 3, 2015 LATEST EPISODE
  • infrequent NEW EPISODES
  • 3m AVG DURATION
  • 92 EPISODES


Latest episodes from HS 321 Audio: Income Taxation

0-0 HS 321 - Course Introduction

Play Episode Listen Later Nov 3, 2015 1:56


4-4 Explain what is meant by the kiddie tax.

Play Episode Listen Later May 20, 2015 2:07


4-1 Explain the concept of adjusted gross income.

Play Episode Listen Later May 20, 2015 4:11


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

Play Episode Listen Later May 19, 2015 0:44


15-1 Explain how the alternative minimum tax (AMT) is applied.

Play Episode Listen Later May 19, 2015 7:05


15-2 Describe the special AMT rules that apply to corporations.

Play Episode Listen Later May 19, 2015 2:03


9-6 Explain the rules regarding the deductibility of charitable contributions.

Play Episode Listen Later May 19, 2015 7:50


7-1 Explain the requirements for deducting trade or business expenses.

Play Episode Listen Later May 19, 2015 8:03


19-1 Explain the tax implications of corporate distributions to stockholders.

Play Episode Listen Later May 19, 2015 6:20


11-5 Describe the cost recovery limitations on certain depreciable assets collectively known as listed property, and explain the concept of amortizing certain intangible assets.

Play Episode Listen Later May 19, 2015 4:18


9-4 Explain the rules regarding the deductibility of tax payments.

Play Episode Listen Later May 19, 2015 2:50


10-2 Explain the tax credit for adoption expenses.

Play Episode Listen Later May 19, 2015 1:33


4-0 Chapter 4 - Overview

Play Episode Listen Later May 19, 2015 0:50


6-5 Explain the rules for qualifying for an “Achieving a Better Life Experience”(ABLE) account as well as the tax consequences of contributionsto and distributions from such account.

Play Episode Listen Later May 19, 2015 1:46


4-2 Explain the determination of taxable income.

Play Episode Listen Later May 19, 2015 3:18


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

Play Episode Listen Later May 30, 2013 12:05


6-2 Describe the rules regarding the taxation of interest on state and municipal bonds, U.S. Treasury obligations, and educational savings bonds, and explain how the gain on the sale of tax-exempt securities is treated for tax purposes.

Play Episode Listen Later May 30, 2013 1:58


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


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


18-4 Describe how a corporation determines taxable income or loss, and explain the issues associated with deductions for salaries, charitable deductions, deductions for dividends received, and other deductions.

Play Episode Listen Later May 30, 2013 5:05


20-4 Describe the tax treatment of both limited partnerships and family partnerships.

Play Episode Listen Later May 30, 2013 3:10


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


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


14-2 Explain how the capital gain and loss rules apply to the sale or exchange of a capital asset.

Play Episode Listen Later May 30, 2013 1:38


18-5 Describe the purposes of the accumulated-earnings tax and the personal-holding-company tax, and explain corporate policy with respect to dividend distributions.

Play Episode Listen Later May 30, 2013 4:00


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 30, 2013 2:21


4-3 Explain how tax liability is determined.

Play Episode Listen Later May 30, 2013 2:28


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

Play Episode Listen Later Jun 10, 2011 1:41


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

explain
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.

describe
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.

explain
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.

explain
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.

explain
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).

explain mec
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.

describe
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
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.

describe code
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.

explain
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.

explain
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.

explain
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.

describe
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.

describe
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.

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.

explain
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.

describe
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.

explain
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.

explain

Claim HS 321 Audio: Income Taxation

In order to claim this podcast we'll send an email to with a verification link. Simply click the link and you will be able to edit tags, request a refresh, and other features to take control of your podcast page!

Claim Cancel