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Be familiar with Corporate Taxation:
Question regarding Income Tax and FIN48. Determine current tax expense, and deferred tax expense, and net income.
International tax question regarding royalties, dividend income, and long-term capital gains. Determine company's US tax liability (given the rates). And determining how to classify a foreign corporation.
Question regarding Partnership Operations and Transactions. Determine income. Determine details that impact a proposed partnership liquidation. Figure out whether either partner recognizes gain or loss upon the transaction, and the tax basis that each partner takes. (Additional question includes determining tax income after deducting net operating loss and carryforward).
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