J****u
发帖数: 802 | 1 这个月底就要考REC了
想请教版上的牛人们
depreciation里面关于MACRS的那块我很多没搞清楚
听说考试的时候不大会让你计算the correct amount of tax depreciation
那既然不用算，那我应该重点抓哪块呢？
在C corporations 这部分如果有什么经验之谈的，请大家说说
万分感激！ | P********l
发帖数: 44 | 2 I'll take the exam in early August, so I'm not sure if my words help. I
think the most important thing for MACRS is to remember the convention,
depreciation year and Sec.179.
I plan to sumarized the C corp with Partnership before the exam, because
they have many same test point, like the tax effect on the formation etc.
Also, C corp has some test point comparing with Individual as well, such as
for indiviudal,up to $3000 capital loss can net with the Ord. Income, but
for C corp, capital loss can | J****u
发帖数: 802 | 3 谢谢分享你的复习经验
我想我应该也会再考试前几天重点做做C corp那块
as
【在 P********l 的大作中提到】
: I'll take the exam in early August, so I'm not sure if my words help. I
: think the most important thing for MACRS is to remember the convention,
: depreciation year and Sec.179.
: I plan to sumarized the C corp with Partnership before the exam, because
: they have many same test point, like the tax effect on the formation etc.
: Also, C corp has some test point comparing with Individual as well, such as
: for indiviudal,up to $3000 capital loss can net with the Ord. Income, but
: for C corp, capital loss can
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