IRS Enrolled Agent (EA) Экзамен Часть 2 – Бизнесы | Учебное пособие с более чем 900 вопросами с выбором ответа: Полное учебное пособие для экзамена EA 2026–2027

IRS Enrolled Agent (EA) Exam Part 2 – Businesses (2026–2027 Edition) is a comprehensive study guide designed to help aspiring Enrolled Agents master U.S. business taxation and confidently pass the IRS EA Examination. Prepared in accordance with the latest IRS EA exam blueprint, this edition incorporates 2026 tax law changes, inflation adjustments, and IRS announcements issued through May 2026, ensuring candidates study the most current material for the 2026–2027 examination cycle. Whether preparing for your first attempt or seeking to improve your score, this book presents complex tax concepts through clear explanations, practical examples, and exam-focused practice that builds knowledge, confidence, and test-day readiness. Inside this book, you will master: • Business Entity Formation and Federal Tax Classification• Sole Proprietorships, Partnerships, C Corporations, S Corporations, and LLCs• Employer Identification Number (EIN) Rules and Business Registration• Accounting Methods, Accounting Periods, and Form 3115 Changes• Business Income, Ordinary Deductions, Start-Up Costs, and Organizational Expenses• MACRS Depreciation, Section 179 Deduction, Bonus Depreciation, and Listed Property Rules• Inventory Accounting, UNICAP Rules, Cost of Goods Sold, FIFO, LIFO, and LCM Methods• Property Transactions, Like-Kind Exchanges, Depreciation Recapture, Casualty Gains, and Installment Sales• Partnership Basis, Guaranteed Payments, Distributions, and Form 1065 Reporting• C Corporation and S Corporation Taxation, Earnings & Profits, Dividends, and Shareholder Basis• Net Operating Losses (NOLs), Business Credits, Research Credit, WOTC, and Retirement Plans• Trusts, Estates, Exempt Organizations, Circular 230 Ethics, IRS Procedures, Appeals, and Compliance This comprehensive study guide features: • Complete coverage of the IRS EA Part 2 – Businesses syllabus• Updated through May 2026 IRS announcements and legislative changes• Clear, concise, and exam-focused study notes for faster learning• Practical examples that simplify difficult business tax concepts• IRS Exam Alerts highlighting frequently tested topics• Exam Traps to help candidates avoid common mistakes• Quick Recall summaries for rapid revision before the examination• Chapter-wise practice questions with detailed explanations• More than 900 topic-wise multiple-choice questions covering every major concept• 200 additional exam-style MCQs designed to simulate the actual EA examination experience• Comprehensive revision sheets for efficient last-minute review• Ideal for self-study, classroom instruction, and continuing professional education This book is an excellent resource for: • IRS Enrolled Agent (EA) Exam Candidates• Tax Preparers and Tax Professionals• CPAs and Accounting Professionals• Finance and Accounting Students• Bookkeepers and Tax Consultants• Anyone seeking a deeper understanding of U.S. business taxation and IRS compliance Passing the EA examination requires more than memorizing tax rules. Success comes from understanding how those rules apply to real business situations and compliance issues. This guide combines conceptual clarity with intensive exam practice to improve accuracy, build confidence, and help candidates succeed on exam day. From business formation and accounting methods to partnership taxation, corporate taxation, property transactions, retirement plans, tax credits, trusts, exempt organizations, and IRS procedures, this all-in-one reference is designed to serve as your complete companion throughout your EA preparation journey. If your goal is to become an IRS Enrolled Agent and develop professional expertise in U.S. business taxation, this fully updated 2026–2027 edition provides the knowledge, practice, and confidence needed to achieve success on exam day.