Passkey Learning Systems Ea Review Part 2 Businesses Enrolled Agent Study Guide Av Busch Joel Busch, Pinheiro Christy Pinheiro, Gorczynski Thomas A. G

<p>Learn how to become an Enrolled Agent with PassKey's comprehensive EA Review study program, newly-revised and thoroughly updated for the current tax year. This study guide is designed for test-takers who will take their exams in the Prometric EA Exam testing window that runs from <strong>May 1, 2022, to February 28, 2023.</strong></p><p><br></p><p>This year's edition includes coverage of the <em>American Rescue Plan Act (ARPA),</em> which was signed into law on March 11, 2021. The bill provided $1.9 trillion in stimulus to aid in the COVID-19 pandemic, and included dozens of provisions that impact 2021 business returns.</p><p><br></p><p>This is an in-depth study guide for <strong>Part 2 of the IRS Enrolled Agent exam. </strong>Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law.</p><p><br></p><p>Part 2: Businesses covers the special tax laws that apply to various types of entities, including sole proprietorships; partnerships; C and S corporations; farming businesses, trusts, and estates; employer-provided retirement plans; and tax-exempt organizations. Also covered are business income, expenses, deductions, and credits, accounting methods and procedures; business assets; tangible property regulations; and much more. This book has been extensively updated and rigorously vetted for accuracy by experts in the tax profession. For more study help, PassKey Publications also offers a three-part practice exam workbook with detailed answers and explanations, so you can test yourself, time yourself, and learn!</p>