taxation & Regulation

REG Course 2025

Welcome to REG

Welcome to REG – The Breezy Method

REG Study Guide + Crash Course Outline

📚 REG – The Complete Breezy Study Guide (260 pages)
📚 REG – The Complete Breezy Cram Course (190 pages)

Ethics & Responsibilities in Tax Practice

🎦 Regulations Governing Practice Before IRS (11 min)
💡 U.S. Tax System Roadmap
🎦 Tax Return Preparers (9 min)
📝 Quiz (5 Questions)

Licensing & Disciplinary Systems

🎦 Licensing & Disciplinary Systems (3 min)
📝 Quiz (3 Questions)

Federal Tax Procedures

🎦 Audits, Appeals & Judicial Process (5 min)
📝 Quiz (6 Questions)
🎦 Substantiation & Disclosure (6 min)
🎦 Taxpayer Penalties (4 min)
💡 Simulation – Taxpayer Penalties
🎦 Authoritative Hierarchy (5 min)

Legal Duties & Responsibilities

🎦 Common Law Duties & Liabilities to Clients (7 min)
📝 Quiz (5 Questions)
🎦 Privacy & Confidentiality (4 min)
📝 Quiz (3 Questions)

Agency

🎦 Authority of Agents & Principals (9 min)
💡 Simulation – Agency
🎦 Duties of Agents & Principals (6 min)
📝 Quiz (5 Questions)

Contracts

🎦 Common Law Contracts (13 min)
💡 Contracts Law Flowchart
🎦 Uniform Commercial Code (UCC) Contracts (15 min)
💡 Simulation – Contracts
📝 Quiz (5 Questions)

Debtor & Creditor Relationships

🎦 Suretyship (4 min)
💡 Simulation – Suretyship
🎦 Bankruptcy (19 min)
📝 Quiz (8 Questions)

Federal Laws & Regulations

🎦 Federal Laws & Regulations (5 min)
📝 Quiz (8 Questions)

Business Structure

🎦 Business Structure (10 min)
💡 Simulation – Business Structure
📝 Quiz (7 Questions)

Basis of Assets

🎦 Gifted Property (3 min)
💡 Simulation – Gifted Property
🎦 Like Kind Exchanges & Involuntary Conversions (5 min)
💡 Simulation – Exchanges & Conversions
📝 Quiz (3 Questions)

Taxation of Property

🎦 Depreciation & Amortization (19 min)
💡 Simulation – Depreciation

Individual Taxation

🎦 Gross Income (17 min)
💡 Simulation – Gross Income
📝 Quiz (6 Questions)
🎦 Additional Gross Income – AGI (15 min)
💡 Simulation – Additional AGI
🎦 Adjusted Gross Income – AGI (7 min)
💡 Simulation – AGI
📝 Quiz (5 Questions)
🎦 Itemized Deductions (6 min)
💡 Simulation – Deductions
📝 Quiz (5 Questions)
🎦 Property Transactions (9 min)
📝 Quiz (5 Questions)
🎦 Gift Transactions (3 min)
💡 Simulation – Gift Transactions

Pass-Through Entity Reporting

🎦 Pass-Through Entity Reporting (12 min)
💡 Simulation – Pass-Through Entity Reporting
📝 Quiz (2 Questions)
🎦 Distributions (10 min)
💡 Simulation – Distributions
📝 Quiz (6 Questions)
🎦 Sole Proprietorships (4 min)
💡 Sole Proprietorship – Simulation
📝 Quiz (5 Questions)

Loss Limitations

🎦 Loss Limitations Analysis (10 min)
💡 Simulation – Loss Limitations
🎦 Loss Limitations Reporting (7 min)
📝 Quiz (5 Questions)

Filing Status

🎦 Filing Status (3 min)
📝 Quiz (3 Questions)

Computation of Taxes

💡 Computation of Taxes – Simulation
📝 Quiz (3 Questions)

Book & Tax Income Differences

🎦 Book & Tax Income Differences (6 min)
💡 Tax Differences – Simulation
📝 Quiz (3 Questions)

C-Corporations

🎦 C-Corporation Reporting (17 min)
💡 Simulation – C-Corporation
📝 Quiz (5 Questions)
🎦 Special Transactions (8 min)
🎦 Accumulated Earnings & PHC Tax (8 min)
📝 Quiz (5 Questions)

S Corporations

🎦 S Corporations Reporting (16 min)
💡 Simulation – S Corporation
📝 Quiz (7 Questions)

Partnerships

🎦 Partnerships (21 min)
💡 Simulation – Partnership
📝 Quiz (7 Questions)

Tax-Exempt Organizations

📝 Quiz (5 Questions)

Final Exam + Solutions

📝 REG Final Exam #1
💡 REG Final Exam #1 – Simulations
📝 REG Final Exam #2
💡 REG Final Exam #2 – Simulations
  • Welcome to REG
    • Welcome to REG – The Breezy Method
  • REG Study Guide + Crash Course Outline
    • 📚 REG – The Complete Breezy Study Guide (260 pages)
    • 📚 REG – The Complete Breezy Cram Course (190 pages)
  • Ethics & Responsibilities in Tax Practice
    • 🎦 Regulations Governing Practice Before IRS (11 min)
    • 💡 U.S. Tax System Roadmap
    • 🎦 Tax Return Preparers (9 min)
    • 📝 Quiz (5 Questions)
  • Licensing & Disciplinary Systems
    • 🎦 Licensing & Disciplinary Systems (3 min)
    • 📝 Quiz (3 Questions)
  • Federal Tax Procedures
    • 🎦 Audits, Appeals & Judicial Process (5 min)
    • 📝 Quiz (6 Questions)
    • 🎦 Substantiation & Disclosure (6 min)
    • 🎦 Taxpayer Penalties (4 min)
    • 💡 Simulation – Taxpayer Penalties
    • 🎦 Authoritative Hierarchy (5 min)
  • Legal Duties & Responsibilities
    • 🎦 Common Law Duties & Liabilities to Clients (7 min)
    • 📝 Quiz (5 Questions)
    • 🎦 Privacy & Confidentiality (4 min)
    • 📝 Quiz (3 Questions)
  • Agency
    • 🎦 Authority of Agents & Principals (9 min)
    • 💡 Simulation – Agency
    • 🎦 Duties of Agents & Principals (6 min)
    • 📝 Quiz (5 Questions)
  • Contracts
    • 🎦 Common Law Contracts (13 min)
    • 💡 Contracts Law Flowchart
    • 🎦 Uniform Commercial Code (UCC) Contracts (15 min)
    • 💡 Simulation – Contracts
    • 📝 Quiz (5 Questions)
  • Debtor & Creditor Relationships
    • 🎦 Suretyship (4 min)
    • 💡 Simulation – Suretyship
    • 🎦 Bankruptcy (19 min)
    • 📝 Quiz (8 Questions)
  • Federal Laws & Regulations
    • 🎦 Federal Laws & Regulations (5 min)
    • 📝 Quiz (8 Questions)
  • Business Structure
    • 🎦 Business Structure (10 min)
    • 💡 Simulation – Business Structure
    • 📝 Quiz (7 Questions)
  • Basis of Assets
    • 🎦 Gifted Property (3 min)
    • 💡 Simulation – Gifted Property
    • 🎦 Like Kind Exchanges & Involuntary Conversions (5 min)
    • 💡 Simulation – Exchanges & Conversions
    • 📝 Quiz (3 Questions)
  • Taxation of Property
    • 🎦 Depreciation & Amortization (19 min)
    • 💡 Simulation – Depreciation
  • Individual Taxation
    • 🎦 Gross Income (17 min)
    • 💡 Simulation – Gross Income
    • 📝 Quiz (6 Questions)
    • 🎦 Additional Gross Income – AGI (15 min)
    • 💡 Simulation – Additional AGI
    • 🎦 Adjusted Gross Income – AGI (7 min)
    • 💡 Simulation – AGI
    • 📝 Quiz (5 Questions)
    • 🎦 Itemized Deductions (6 min)
    • 💡 Simulation – Deductions
    • 📝 Quiz (5 Questions)
    • 🎦 Property Transactions (9 min)
    • 📝 Quiz (5 Questions)
    • 🎦 Gift Transactions (3 min)
    • 💡 Simulation – Gift Transactions
  • Pass-Through Entity Reporting
    • 🎦 Pass-Through Entity Reporting (12 min)
    • 💡 Simulation – Pass-Through Entity Reporting
    • 📝 Quiz (2 Questions)
    • 🎦 Distributions (10 min)
    • 💡 Simulation – Distributions
    • 📝 Quiz (6 Questions)
    • 🎦 Sole Proprietorships (4 min)
    • 💡 Sole Proprietorship – Simulation
    • 📝 Quiz (5 Questions)
  • Loss Limitations
    • 🎦 Loss Limitations Analysis (10 min)
    • 💡 Simulation – Loss Limitations
    • 🎦 Loss Limitations Reporting (7 min)
    • 📝 Quiz (5 Questions)
  • Filing Status
    • 🎦 Filing Status (3 min)
    • 📝 Quiz (3 Questions)
  • Computation of Taxes
    • 💡 Computation of Taxes – Simulation
    • 📝 Quiz (3 Questions)
  • Book & Tax Income Differences
    • 🎦 Book & Tax Income Differences (6 min)
    • 💡 Tax Differences – Simulation
    • 📝 Quiz (3 Questions)
  • C-Corporations
    • 🎦 C-Corporation Reporting (17 min)
    • 💡 Simulation – C-Corporation
    • 📝 Quiz (5 Questions)
    • 🎦 Special Transactions (8 min)
    • 🎦 Accumulated Earnings & PHC Tax (8 min)
    • 📝 Quiz (5 Questions)
  • S Corporations
    • 🎦 S Corporations Reporting (16 min)
    • 💡 Simulation – S Corporation
    • 📝 Quiz (7 Questions)
  • Partnerships
    • 🎦 Partnerships (21 min)
    • 💡 Simulation – Partnership
    • 📝 Quiz (7 Questions)
  • Tax-Exempt Organizations
    • 📝 Quiz (5 Questions)
  • Final Exam + Solutions
    • 📝 REG Final Exam #1
    • 💡 REG Final Exam #1 – Simulations
    • 📝 REG Final Exam #2
    • 💡 REG Final Exam #2 – Simulations