READ Free PDF PassKey Learning Systems EA Review Part 2 Businesses; Enrolled Agent Study Guide May 1, 2020-February 28, 2021 Testing Cycle BY Joel Busch Textbook
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Book Synopsis : Learn how to become an Enrolled Agent with PassKey's comprehensive EA Review study program, newly-revised and thoroughly updated for the current tax year.This year's edition includes the sweeping, last-minute tax law changes of the Consolidated Appropriations Act of 2020, which was signed into law on December 20, 2019. The Act extends 34 tax provisions that either had already expired or that were scheduled to expire.This is an in-depth study guide for Part 2 of the IRS Enrolled Agent exam. Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law.Part 2: Businesses covers the special tax laws that apply to various types of entities, including sole proprietorships; partnerships; C and S corporations; farming businesses, trusts, and estates; employer-provided retirement plans; and tax-exempt organizations. Also covered are business income, expenses, deductions, and credits, accounting methods and procedures; business assets; .
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