[Kelin]

Hi all,

Quick question:

I am using becker for my REG part(exam on 1/2/2014). I found that they deleted the capital gain and losses section from the individual taxation(R1). There’s no test on capital gain and losses on the CPA Exam?

Thanks.

[mjc3151]

I don't use Becker, but they may have moved it to another part of their comprehensive review program. They would be stupid to eliminate it, as capital gains/losses arise out of capital assets, and the IRC establishes that all assets are capital assets besides a few exceptions. Capital gains and losses are therefore a huge part of the IRC and the calculation of taxable income for individuals and corporations, so I would imagine that you can count on there being quite a few questions on REG about capital gains/losses.

AUD - 5/22/13: 95
FAR - 8/24/13: 78
REG - 12/6/13: 82
BEC - 1/10/14:

[mjc3151]

I don't use Becker, but they may have moved it to another part of their comprehensive review program. They would be stupid to eliminate it, as capital gains/losses arise out of capital assets, and the IRC establishes that all assets are capital assets besides a few exceptions. Capital gains and losses are therefore a huge part of the IRC and the calculation of taxable income for individuals and corporations, so I would imagine that you can count on there being quite a few questions on REG about capital gains/losses.

AUD - 5/22/13: 95
FAR - 8/24/13: 78
REG - 12/6/13: 82
BEC - 1/10/14:

[Anonymous]

They briefly mention it in corporation taxation (as comparison) in R3.

But they go in more details in R4 (pg 27).

[Anonymous]

They briefly mention it in corporation taxation (as comparison) in R3.

But they go in more details in R4 (pg 27).

[Priscilla]

Hi,

I asked same question a little bit ago…. glad you also posted!

becker 13 eliminated the “individual” gains/losses section. The C corp is still there!

AUD - Done
REG - Done
BEC - Done
FAR - August 2015

[Priscilla]

Hi,

I asked same question a little bit ago…. glad you also posted!

becker 13 eliminated the “individual” gains/losses section. The C corp is still there!

AUD - Done
REG - Done
BEC - Done
FAR - August 2015

[Marissanami]

They moved it from R1 to R4. It's now under “4.1 Property,” it's basically the same thing with more in depth coverage of certain topics. They didn't eliminate it, they just changed the name and moved it.

BEC - 79 - July 2013 (Becker)
FAR - 75 - October 2013 (Becker)
REG - 88 - December 2013 (Becker, Wiley Test Bank, Ninja Notes)
AUD - Possibly the July/August 2014 window

HI Candidate

[Marissanami]

They moved it from R1 to R4. It's now under “4.1 Property,” it's basically the same thing with more in depth coverage of certain topics. They didn't eliminate it, they just changed the name and moved it.

BEC - 79 - July 2013 (Becker)
FAR - 75 - October 2013 (Becker)
REG - 88 - December 2013 (Becker, Wiley Test Bank, Ninja Notes)
AUD - Possibly the July/August 2014 window

HI Candidate

[Priscilla]

Thanks for posting. Going to hit chapter 4 next week~!

AUD - Done
REG - Done
BEC - Done
FAR - August 2015

[Priscilla]

Thanks for posting. Going to hit chapter 4 next week~!

AUD - Done
REG - Done
BEC - Done
FAR - August 2015

[Author]

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