Accountant Federal Income Taxes Karteikarten am Chapter 22 Key Terms, erstellt von Brandie Westhart am 07/01/2023.
|
Erstellt von Brandie Westhart
vor fast 2 Jahre
|
|
Schließen
|
|
Erstellt von Brandie Westhart
vor fast 2 Jahre
|
|
Accumulated adjustments account (AAA)
At-risk amount
Built-in gains tax
Built-in gains tax recognition period
Debt basis
Earnings and profits (E&P)
Excess business loss
Excess net passive income
Excess net passive income tax
Form 1120-S
Form 2553
Form 7004
Gross receipts
LIFO recapture amount
LIFO recapture tax
Net passive investment income
Net unrealized built-in gain
Ordinary business income (loss)
Passive activity loss (PAL) rules
Passive investment income (PII)
Post-termination transition period (PTTP)
S corporation
Separately stated items
