Regulation(REG)
III. Federal Tax Process,Procedures,Accounting,and Planning(11% - 15%)
A.Federal Tax Legislative Process
B.Federal Tax Procedures
1.Due dates and related extensions of time
2.Internal Revenue Service(IRS)audit and appeals process
3.Judicial process
4.Required disclosure of tax return positions
5.Substantiation requirements
6. Penalties
7.Statute of limitations
C.Accounting Periods
D.Accounting Methods
1.Recognition of revenues and expenses under cash,accrual,or other permitted methods
2.Inventory valuation methods, including uniform capitalization rules
3.Accounting for long-term contracts
4.Installment sales
E.Tax Return Elections, Including Federal Status Elections, Alternative Treatment Elections, or Other Types of Elections Applicable to an Individual or Entity’s Tax Return
F.Tax Planning
1.Alternative treatments
2.Projections of tax consequences
3.Implications of different business entities
4.Impact of proposed tax audit adjustments
5.Impact of estimated tax payment rules on planning
6.Role of taxes in decision-making
G.Impact of Multijurisdictional Tax Issues on Federal Taxation(Including Consideration of Local,State,and Multinational Tax Issues)
H.Tax Research and Communication
1. Authoritative hierarchy
2.Communications with or on behalf of clients
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