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

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

9-5 Explain the rules regarding the deductibility of interest payments

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

6-0 Chapter 6 -- Overview

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

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

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

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

4-2 Explain the determination of taxable income

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.

4-1 Explain the concept of adjusted gross income

4-0 Chapter 4 -- Overview

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

10-2 Explain the tax credit for adoption expenses

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

4-4 Explain what is meant by the kiddie tax

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

11-2 Describe several methods used to compute depreciation deductions for pre-ACRS assets, and distinguish depreciation from obsolescence

19-4 Explain the requirements for Section 303 stock redemptions