1) Understand the structure of tax law and what constitutes
primary sources of tax law information.
2) Demonstrate the ability to navigate authoritative tax
literature to find information relevant to specific fact 
patterns. 
3) Apply optimal and appropriate tax laws and principles to
specific situations. 
4) Demonstrate the ability to clearly articulate the purposes 
of tax planning in the overall financial planning process.
5) Identify key facts and circumstances that will alter the
treatment of specific items of income or expenses. 
6) Demonstrate the ability to determine potential tax liability
using alternate approaches to specific financial circumstances. 
7) Demonstrate a working knowledge of tax code provisions 
relating to investing, working as an employee, and working as a
business manager.

1) Introduction to taxation
2) Income tax fundamentals and tax calculation
3) Income tax law
4) Taxation of investment vehicles
5) Basis considerations
6) Limitations to deductibility of investment interest and 
expenses
7) Tax treatment of gains and losses
8) Nontaxable (like-kind) exchanges
9) Passive activities and at-risk rules
10) Changing circumstances and income taxes
11) Adjustments to income (excluding those related to small
business or self-employment)
12) Itemized deductions
13) Tax credits for individuals
14) Tax accounting
15) Characteristics of taxpaying entities and treatment of 
income
16) Depreciation/Cost-recovery
17) Depreciation recapture
18) Self-employment tax calculation
19) Adjustments related to self-employment and small business
20) Integration
21) Alternative minimum tax (AMT) and AMT planning
22) Income tax compliance