Tax Basics Library
The Tax Basics Library is a series of courses developed to introduce federal taxation to new tax and accounting professionals. Each course takes one aspect of federal taxation, divides it into key concepts, and concisely explains those concepts. This easy to use library provides new hires and non-certified tax professionals easy-to-use online tutorials to help them with difficult concepts or test them on their knowledge.
The courses are designed with web learning in mind. Learners can navigate through them independentlyâ€”at their own pace and when they have the time. Each course provides examples, observations, and study questions to help learners further develop their knowledge. Each course also includes helpful tools, such as a glossary of terms, a detailed table of contents for easy navigation, and a link to the course pdf that can be printed for offline reading.
Each Tax Basics course covers the most important concepts relating to specific principles or topics. Online learning features capture learner attention and "Study Questions" are introduced throughout to aid comprehension. At the end of each course, a final exam is presented to test and validate the learner's understanding of concepts covered.
To help learners' further research the topics covered in this series, links from cited documents (e.g., Code and Regulation sections, IRS releases and publications, cases, etc.) to the full text of such documents are provided. Learners must be a subscriber to CCH® IntelliConnect to take advantage of this powerful content integration functionality.
- Tax Basics: Alternative Minimum Tax
- Tax Basics: Business Deductions
- Tax Basics: Deductions for Losses and Bad Debts
- Tax Basics: Gross Income
- Tax Basics: Gross Income: Exclusions
- Tax Basics: Income Tax Credits
- Tax Basics: Calculating Gain or Loss Realized from a Disposition of Property
- Tax Basics: Federal Income Taxation - An Overview
- Tax Basics: Nonrecognition of Gain or Loss from a Disposition of Property
- Tax Basics: Characterization of Gain or Loss from a Disposition of Property