Technical insights and deep-dives in Academy.
An overview of US federal and state programs supporting single-parent families and immigrant families — including TANF, child support enforcement under Title IV-D, and domestic violence protections — as part of the Social Welfare Law Basics series, Chapter 8.
One-way ANOVA, the F-statistic, post-hoc tests, and chi-square tests for categorical data — Chapter 8 of the Statistics Basics series.
IRS examination procedures, pre-assessment review, administrative appeals, and Tax Court litigation — Chapter 8 of the CPA/EA Exam series.
Understand the structure of US corporate income tax. This chapter covers taxable income calculation, tax rates, tax credits, and the key differences between sole proprietorships and C-corporations, with a practical focus.
The causes of international double taxation and the role of US tax treaties, transfer pricing and the arm's length standard, the OECD BEPS project, FBAR and FATCA foreign account reporting obligations, and the Global Minimum Tax (Pillar Two). The eighth lecture in the Tax Law Essentials series.
The arising, fixing, and extinguishing of federal tax obligations, the statute of limitations on assessment, penalty types and rates, IRS examination procedures, and the administrative and judicial appeal process. The eighth lecture in the Tax Law Foundations series.