{"product_id":"9780998611815","title":"Passkey EA Review, Part 2: Business Taxation: IRS Enrolled Agent Exam Study Guide 2017-2018 Edition","description":"\u003cp\u003eLearn how to become an Enrolled Agent with PassKey’s comprehensive EA Review study program, newly-revised and thoroughly updated for tax year 2016. This is an in-depth study guide for Part 2 of the IRS Enrolled Agent exam.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThis year’s edition includes the updated tax law provisions of the \u003cem\u003eAffordable Care Act and \u003c\/em\u003ethe \u003cem\u003eTrade Facilitation and Trade Enforcement Act,\u003c\/em\u003e which was signed into law on February 24, 2016. This volume also includes the \u003cem\u003ePATH Act\u003c\/em\u003e extenders that are applicable to the 2016 tax year. This study guide also includes:\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cul\u003e \u003cli\u003eUpdated due dates for entities\u003c\/li\u003e \u003cli\u003eThe new accelerated filing dates for information returns\u003c\/li\u003e \u003cli\u003eUpdated rules for the Work Opportunity Credit and Research Credits\u003c\/li\u003e \u003cli\u003eFiling changes for C corporations\u003c\/li\u003e \u003cli\u003eNew estate, gift, and GST thresholds\u003c\/li\u003e \u003cli\u003e\u003cem\u003eAnd much, much more!\u003c\/em\u003e\u003c\/li\u003e\n\u003cbr\u003e\n\u003c\/ul\u003e\u003cp\u003eUsing simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law. The hundreds of targeted questions and answers in this edition will prepare you for the EA exam offered during the May 1, 2017, to February 28, 2018, testing window.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cem\u003ePart 2, Business Taxation \u003c\/em\u003ecovers 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; tangible property regulations; and much more.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThis book has been extensively updated and rigorously vetted for accuracy by experts in the tax profession. For more study help, PassKey Publications also offers a six-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e","brand":"Passkey Publications","offers":[{"title":"Default Title","offer_id":50032418980080,"sku":"9780998611815","price":74.95,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9780998611815_p0.jpg?v=1784250087","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9780998611815","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}