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Tax Compliance & Planning

TCP Course 2025

Welcome to TCP

Welcome to TCP – The Breezy Method

TCP Study Guide + Crash Course Outline

TCP – The Complete Breezy Study Guide
TCP – The Complete Breezy Crash Course Outline

Individual compliance and tax planning considerations

Individual compliance and tax planning considerations for gross income, adjusted gross income, taxable income and estimated taxes

Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)

Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)

Gift taxation compliance and planning

Gift taxation compliance and planning

Personal financial planning for individuals

Personal financial planning for individuals

C corporations

Net operating and capital loss utilization
Transactions between a shareholder and a C corporation
Consolidated tax returns
International tax issues

S corporations

Basis of shareholder’s interest
Transactions between a shareholder and an S corporation

Partnerships

Basis of partner’s interest
Partnership and partner elections
Transactions between a partner and a partnership
Ownership changes

Trusts

Types of trusts
Income and deductions

Tax-exempt organizations

Obtaining and maintaining tax-exempt status
Unrelated business income

Formation and liquidation of business entities

Formation and liquidation of business entities

Tax planning for C corporations

Tax planning for C corporations

Tax planning for S corporations

Tax planning for S corporations

Tax planning for partnerships

Tax planning for partnerships

Nontaxable disposition of assets

Nontaxable disposition of assets

Amount and character of gains and losses on asset disposition and netting process

Amount and character of gains and losses on asset disposition and netting process

Related party transactions, including imputed interest

Related party transactions, including imputed interest

Individual Taxation

Overview – Individual Tax Return (Forms & Schedules)
Walk Through – Individual Tax Return 1
Walk Through – Individual Tax Return 2
Filing & Cash vs Accrual
Filing Status & Exemptions
Statute of Limitations & 1040X
Gross Income 1
Gross Income 2
Adjustments to Gross Income
Deductions
Credits
Alternative Minimum Tax (AMT)
Tax Rates & Carryover Rules

Compliance for Passive Activity & At Risk Loss Limitations 

Compliance for Passive Activity & At Risk Loss Limitations

Gift Compliance & Planning

Gift Compliance & Planning

Individual Financial Planning

Individual Financial Planning

Business Structures

Types of Business Structures
General Partnership vs Limited Partnership vs LLP vs LLC
Partnerships
Corporations

C-Corporations

C-Corporation Taxation
C-Corporation Transactions & Tax Returns 

S-Corporations

S-Corporation Taxation

Partnership Taxation

Partnership Taxation Example
Partnership Basis
Partnership Distributions

Property Tax Transactions

Corporate Property Tax Transactions
Individual Property Tax Transactions

Trusts

Trusts

Tax Exempt Organizations

Tax Exempt Organizations

Regulation & Liability

Accountant Regulation & Liability
Tax Preparer Regulation & Liability

Federal Securities Regulation

1933 Securities Act
1934 Securities Act & Dodd-Frank

Depreciation

Depreciation
Section 179 & 197

Contracts

Common Law
UCC – Uniform Commercial Code

Agency Law

Agency Law

Bankruptcy

Bankruptcy

New Section

This section does not have any lessons.

New Section

This section does not have any lessons.

New Section

This section does not have any lessons.

  • Welcome to TCP
    • Welcome to TCP – The Breezy Method
  • TCP Study Guide + Crash Course Outline
    • TCP – The Complete Breezy Study Guide
    • TCP – The Complete Breezy Crash Course Outline
  • Individual compliance and tax planning considerations
    • Individual compliance and tax planning considerations for gross income, adjusted gross income, taxable income and estimated taxes
  • Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)
    • Compliance for passive activity and at-risk loss limitations (excluding tax credit implications)
  • Gift taxation compliance and planning
    • Gift taxation compliance and planning
  • Personal financial planning for individuals
    • Personal financial planning for individuals
  • C corporations
    • Net operating and capital loss utilization
    • Transactions between a shareholder and a C corporation
    • Consolidated tax returns
    • International tax issues
  • S corporations
    • Basis of shareholder’s interest
    • Transactions between a shareholder and an S corporation
  • Partnerships
    • Basis of partner’s interest
    • Partnership and partner elections
    • Transactions between a partner and a partnership
    • Ownership changes
  • Trusts
    • Types of trusts
    • Income and deductions
  • Tax-exempt organizations
    • Obtaining and maintaining tax-exempt status
    • Unrelated business income
  • Formation and liquidation of business entities
    • Formation and liquidation of business entities
  • Tax planning for C corporations
    • Tax planning for C corporations
  • Tax planning for S corporations
    • Tax planning for S corporations
  • Tax planning for partnerships
    • Tax planning for partnerships
  • Nontaxable disposition of assets
    • Nontaxable disposition of assets
  • Amount and character of gains and losses on asset disposition and netting process
    • Amount and character of gains and losses on asset disposition and netting process
  • Related party transactions, including imputed interest
    • Related party transactions, including imputed interest
  • Individual Taxation
    • Overview – Individual Tax Return (Forms & Schedules)
    • Walk Through – Individual Tax Return 1
    • Walk Through – Individual Tax Return 2
    • Filing & Cash vs Accrual
    • Filing Status & Exemptions
    • Statute of Limitations & 1040X
    • Gross Income 1
    • Gross Income 2
    • Adjustments to Gross Income
    • Deductions
    • Credits
    • Alternative Minimum Tax (AMT)
    • Tax Rates & Carryover Rules
  • Compliance for Passive Activity & At Risk Loss Limitations 
    • Compliance for Passive Activity & At Risk Loss Limitations
  • Gift Compliance & Planning
    • Gift Compliance & Planning
  • Individual Financial Planning
    • Individual Financial Planning
  • Business Structures
    • Types of Business Structures
    • General Partnership vs Limited Partnership vs LLP vs LLC
    • Partnerships
    • Corporations
  • C-Corporations
    • C-Corporation Taxation
    • C-Corporation Transactions & Tax Returns 
  • S-Corporations
    • S-Corporation Taxation
  • Partnership Taxation
    • Partnership Taxation Example
    • Partnership Basis
    • Partnership Distributions
  • Property Tax Transactions
    • Corporate Property Tax Transactions
    • Individual Property Tax Transactions
  • Trusts
    • Trusts
  • Tax Exempt Organizations
    • Tax Exempt Organizations
  • Regulation & Liability
    • Accountant Regulation & Liability
    • Tax Preparer Regulation & Liability
  • Federal Securities Regulation
    • 1933 Securities Act
    • 1934 Securities Act & Dodd-Frank
  • Depreciation
    • Depreciation
    • Section 179 & 197
  • Contracts
    • Common Law
    • UCC – Uniform Commercial Code
  • Agency Law
    • Agency Law
  • Bankruptcy
    • Bankruptcy
  • New Section
  • New Section
  • New Section