AICPA Becker教材變動——REG V4.2

Regulation

Units R1 – R6, R8

Same

針對因生活成本與其他通脹調(diào)整對稅率、逐步淘汰門檻、里程率等的影響作出了調(diào)整，以反映美國國稅局和其他政府及監(jiān)管機構(gòu)發(fā)布的信息。（4.1版本教材位置相同）

R-1 Module 2 

Page 15

R-2 Module 3

Page 37

4.1版本教材R2的module 3，第37頁，調(diào)整了“員工收養(yǎng)輔助計劃”的位置以適應(yīng)這部分內(nèi)容的移動。

R-2 Module 1 

Page 6

Same

更新了3.2.2“已婚個人的總結(jié)”項下的圖表以更好闡明該部分內(nèi)容。（4.1版本教材位置相同）

R-2 Module 1 

Page 7

Same

將“Roth IRA”原有的序號3.4調(diào)整為了3.3以更好適用該部分內(nèi)容變動。（4.1版本教材位置相同）

R-2 Module 1 

Page 8

Same

將“Nondeductible Traditional IRA” 從之前的3.3中重新排序為3.4，以更好適用該部分內(nèi)容變動。（4.1版本教材位置相同）

R-3 Module 2 

Page 15

Same

對于2.2 “Involuntary Conversions” 進行了更新。（4.1版本教材位置相同）

R-3 Module 5 

Page 57

Same

與AMT相關(guān)的2.2 “Percentage Depletion (Non-GAAP)” 已刪除，因為該項目將不再考查。（4.1版本教材位置相同）

R-4 Module 6 

Page 40

Same

更新了例1，以更好反映稅法中非營業(yè)損失變動的相關(guān)內(nèi)容。（4.1版本教材位置相同）

R-7 Module 1

Page 9

Same

更新了例1，增加了小項 2.3 “禁止反言否認代理的存在”。 （4.1版本教材位置相同）

R-7 Module 1 

Page 11

R-7 Module 1 

Page 10

4.1版本教材的R7的module 1，第10頁，在2.5.2 “代理人的責任” 項下“部分披露”代理人已經(jīng)修改為“身份不明”的代理人。

R-1 through R-8

Same

在R1到R8中對幾個抽認卡進行了更新。R1到R7一共增加了99張新抽認卡，R1到R5一共刪除了11張抽認卡。

Regulation

Units R1 – R6, R8

Same

Cost-of-living and other inflation adjustments have been      made to tax rates, phase-out thresholds, mileage rates, etc., to reflect the latest information released by the IRS and       other government and regulatory agencies.

R-1 Module 2 Page 15

R-2 Module 3 

Page 37

The item “Employee Adoption Assistance Program” was relocated to improve the flow of the content.

R-2 Module 1 Page 6

Same

The chart in item 3.2.2 “Summary Chart for Married Individuals” has been updated to improve clarity.

R-2 Module 1 Page 7

Same

The item 3.3 “Roth IRA” was reordered from 3.4 “Roth IRA” to improve the flow of the content.

R-2 Module 1 Page 8

Same

The item 3.4 “Nondeductible Traditional IRA” was reordered from 3.3 “Nondeductible Traditional IRA” to improve the flow of the content.

R-3 Module 2 Page 15

Same

The text of item 2.2 “Involuntary Conversions” has been updated to improve clarity.

R-3 Module 5 Page 57

Same

The text of item 2.2 “Percentage Depletion (Non-GAAP)” relating to AMT was deleted because AMT is no longer  testable on the exam.

R-4 Module 6 Page 40

Same

Example 1 has been updated to reflect current changes in the tax law relating to NOLs.

R-7 Module 1 Page 9

Same

The item 2.3 “Estoppel to Deny Existence of Agency” was added to the textbook.

R-7 Module 1 Page 11

R-7 Module 1 

Page 10

The language in item 2.5.2 “Agent’s Liability” relating to a “partially disclosed” principal has been changed to          “unidentified” principals.

R-1 through R-8

Same

Updates were made to several flashcards in R1 through R8. A total of 99 new flashcards were added in R1 through R7,  and a total of 11 flashcards were removed in R1 through R5.