Domain 01
Ethics, Professional Responsibilities and Federal Tax Procedures
15%
Tax practitioner standards, Circular 230, and IRS procedures.
Circular 230AICPA SSTSFederal tax proceduresTax return preparer rules
AICPA
CPA Exam — REG: Taxation and Regulation (Core)
Code: CPA-REG
Core section covering federal taxation of individuals, entities, and property transactions, plus business law and professional responsibilities.
78
Questions
240m
Time Limit
75
Pass Score
5
Domains
2603
Practice Bank
Exam Domains
Domain 02
Business Law
20%
Contracts, agency, commercial paper, secured transactions, and bankruptcy.
ContractsAgency lawNegotiable instrumentsSecured transactionsBankruptcy
Domain 03
Federal Taxation of Property Transactions
10%
Gain and loss recognition, basis, and like-kind exchanges.
Gain and loss recognitionBasis rulesLike-kind exchanges (Sec 1031)Capital gains and losses
Domain 04
Federal Taxation of Individuals
27%
Individual income tax computation, credits, deductions, and AMT.
Gross income inclusions/exclusionsAdjustments to incomeItemized deductionsTax creditsAMTSelf-employment and investment income
Domain 05
Federal Taxation of Entities
28%
Taxation of C corps, S corps, partnerships, and other business entities.
C corporation taxationS corporation taxationPartnership taxationLLC taxationEstate and gift taxationTax-exempt organizations
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