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EA Part 2 study guide

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Lessons

  1. Tax Years: Calendar, Fiscal, and 52-53 Week
  2. Cash vs. Accrual Method & Section 448 Gross
  3. 2025 Domestic Research Expensing & Foreign R
  4. Changes in Accounting Method & Section 481 A
  5. Depletion: Cost Depletion vs. Percentage Dep
  6. Section 197 Intangibles & 15-Year Straight-L
  7. Start-Up & Organizational Expenditures: $5,0
  8. General Business Credit, Net Income Tax Limi
  9. Key Business Tax Credits: Research Credit, W
  10. Business Interest Expense Limitation) & Busi
  11. Business Meals, Gifts & Travel — Free Study Guide 2026
  12. Ordinary & Necessary Business Expenses & Dis
  13. Vehicle Expenses, Mileage & Substantiation
  14. Entity Classification & Check-the-Box Rules
  15. EINs, Entity Changes & Closing a Business
  16. Classification Elections, Default Rules & th
  17. Business Structures & Liability: Sole Propri
  18. Business vs. Nonbusiness Bad Debts — Free Study Guide 2026
  19. Business Casualty, Theft & Disaster Losses
  20. Net Operating Losses 80% Taxable Income Cap
  21. ACA Employer Size, Coverage & Reporting
  22. Filing Extensions, International Forms & Cas
  23. Financial Statements, Records & Owner Transa
  24. Property Distributions, Dividends & Construc
  25. Stock Redemptions & Corporate Liquidations
  26. Boot, Section 357 Liabilities in Excess of B
  27. Capital Structure: Debt vs. Equity & Section
  28. Corporate Formation & Section 351 Transfer R
  29. Controlled Groups & Closely Held Corporation
  30. Accumulated Earnings & Personal Holding Comp
  31. Book-Tax Differences — Free Study Guide 2026
  32. Current vs. Accumulated Earnings & Profits
  33. Form 1120 Gross Income, Corporate Deductions
  34. Corporate Minimum Tax & Foreign Tax Credits
  35. Current Exam Cycle, Blueprint & Study Decisi
  36. Depreciable Property, Cost Basis & Capitaliz
  37. Depreciation Conventions: Half-Year, Mid-Qua
  38. MACRS Property Classes & Depreciation Method
  39. Form 941 & Federal Income Tax / FICA Withhol
  40. Federal Unemployment Tax & State Unemploymen
  41. Payroll Tax Deposit Schedules & Trust Fund P
  42. Boot Recognition & Basis Calculation for Rep
  43. Section 1031 Like-Kind Exchanges — Free Study Guide 2026
  44. Section 1033 Involuntary Conversions & Repla
  45. Recognition of Tax Exemption & §501 Standard
  46. Maintaining Exemption, Political Activity &
  47. Farm Income Averaging & Conservation Deducti
  48. Farm Disaster Elections & Livestock Replacem
  49. Farm Rentals, Estimated Tax & Farm Depreciat
  50. Farm Income, Schedule F & Conservation Costs
  51. Form 990 Series Annual Returns & Unrelated B
  52. Unrelated Business Income & Debt-Financed Pr
  53. DNI Computation & Fiduciary Expense Allocati
  54. Principles of Fiduciary Income Taxation & Fo
  55. Fiduciary Tax Years, Exemptions & Estimated
  56. Foreign Trusts, Grantor Control & Abusive Sc
  57. Income Distribution Deduction & Schedule K-1
  58. Simple and Complex Trusts, Tiers & Distribut
  59. Gross Receipts & Inclusions in Business Gros
  60. Cost of Goods Sold & Inventory Valuation
  61. Section 263A Uniform Capitalization & Small
  62. Debt Discharge: Partnership vs. S Corporatio
  63. Excess Business Losses) & Related-Party Tran
  64. Basis, At-Risk & Passive Loss Limitations
  65. Outside Basis Calculations & Ordering Rules
  66. Sale or Exchange of a Partnership Interest
  67. Optional Basis Adjustments & 734) — Free Study Guide 2026
  68. Partnership Terminations, Mergers & Division
  69. Family Partnerships, Gifted Interests & Inco
  70. Formation & Property Contributions under Sec
  71. Partner Liabilities under Section 752 — Free Study Guide 2026
  72. Partnership Tax Year, Accounting Periods & F
  73. Centralized Partnership Audits, Notices & Op
  74. Nonliquidating & Liquidating Distributions &
  75. Guaranteed Payments vs. Distributive Shares
  76. Form 1065, Schedule K & Schedule K-1 Separat
  77. Section 1245 & Section 1250 / Unrecaptured §
  78. Sale of Business Property & Reporting on For
  79. Section 1231 Netting Process & 5-Year Lookba
  80. Section 199A Overview: 20% Deduction & Quali
  81. W-2 Wage & UBIA Limitations Calculation & Ag
  82. Specified Service Trades or Businesses & Thr
  83. Rental Losses, Active Participation & Real E
  84. Rental Income, Expenses & Conversion Basis
  85. Vacation Homes, Personal Days & Rental Alloc
  86. Plan Reporting, Loans & Prohibited Transacti
  87. Qualified Plans, 401 Limits & Nondiscriminat
  88. SEPs, Self-Employed Contributions & Owner Co
  89. SIMPLE IRAs & Small-Employer Contribution Ch
  90. S Corp Distributions, Accumulated Adjustment
  91. Entity-Level Taxes & Termination — Free Study Guide 2026
  92. Stock & Debt Basis Calculations, Ordering Ru
  93. Election Deadlines, Late Election Relief
  94. S Corporation Requirements & Form 2553 Elect
  95. Form 1120-S Operations, Reasonable Compensat
  96. 2025 Bifurcated Bonus Depreciation: Pre-Jan
  97. Listed Property Rules, >50% Business Use & S
  98. Section 179 Expensing: $2.5M Limit, $4M Phas
  99. Business Use of Home — Free Study Guide 2026
  100. Schedule C Gross Income & Allowable Business
  101. Self-Employment Tax & Statutory Employees
  102. Employee vs. Independent Contractor: Common
  103. Information Returns: Form 1099-NEC vs. 1099-
  104. Section 530 Relief Requirements & Consequenc