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The program is structured into two CPE courses with multiple lessons, self-study quiz questions, referenced learning materials, and examination questions after each lesson. Learners earn credit by completing required learning steps via the online grading system or by submitting printed answer sheets for evaluation by a specified deadline. 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It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.􀀉From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations.  \nThe following are registered trademarks filed with the United States Patent and Trademark Office:  \nCheckpoint Tools􀀁 PPC's Practice Aids􀀁 PPC's Workpapers 􀀂  \nPPC's Engagement Letter Generator 􀀂  \nPPC's Interactive Disclosure Libraries 􀀂  \nPPC's SMART Practice Aids 􀀂  \nPractitioners Publishing Company is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219􀀆2417 . Website: [www.nasba.org](www.nasba.org).  \nPractitioners Publishing Company is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219􀀆2417 . Website: [www.nasba.org](www.nasba.org).  \nRegistration Numbers  \nNew Jersey 20CE00206800 (CE 2068)  \nNew York 001076 NASBA Registry 103166 NASBA QAS 006  \nInteractive Self􀀆study CPE  \nCompanion to PPC's Guide to  \n1120 Deskbook  \nTABLE OF CONTENTS  \nPage  \nCOURSE 1: ALTERNATIVE MINIMUM TAX AND PERSONAL HOLDING COMPANY TAX Overview ................................................................................ 1  \nLesson 1: Alternative Minimum Tax ...................................................... 3  \nLesson 2: Personal Holding Company Tax ................................................ 43  \nGlossary ................................................................................. 83  \nIndex .................................................................................... 87  \nCOURSE 2: ACCUMULATED EARNINGS TAX, CREDITS, AND TAX PAYMENTS Overview ................................................................................ 91  \nLesson 1: Accumulated Earnings Tax .................................................... 93  \nLesson 2: Credits ...................................................................... 121  \nLesson 3: Tax Payments ................................................................ 145  \nGlossary ................................................................................. 179  \nIndex .................................................................................... 181  \nTo enhance your learning experience, the examination questions are located throughout  \nthe course reading materials. Please look for the exam questions following each lesson.  \nEXAMINATION INSTRUCTIONS, ANSWER SHEETS, AND EVALUATIONS  \nCourse 1: Testing Instructions for Examination for CPE Credit ................................ 185  \nCourse 1: Examination for CPE Credit Answer Sheet ...........","cbCaitisopULuVVu","https://ap.wps.com/l/cbCaitisopULuVVu","pdf",1114472,198,"English","# Course 1: Alternative Minimum Tax and Personal Holding Company Tax\n## Lesson 1: Alternative Minimum Tax\n## Lesson 2: Personal Holding Company Tax\n## Glossary\n## Index\n# Course 2: Accumulated Earnings Tax, Credits, and Tax Payments\n## Lesson 1: Accumulated Earnings Tax\n## Lesson 2: Credits\n## Lesson 3: Tax Payments\n## Glossary\n## Index","[{\"question\":\"How do learners earn CPE credit for these self-study courses?\",\"answer\":\"Learners earn credit by completing the learning process through the online grading system or by mailing or faxing a completed examination answer sheet for print grading by the stated deadline.\"},{\"question\":\"How are the courses organized and what activities are included during study?\",\"answer\":\"Each course is divided into lessons. For each lesson, learners read the materials, answer self-study quiz questions, compare responses to correct and incorrect options with explanations, and use references to review topics in detail.\"},{\"question\":\"Where are the examination questions found in the learning materials?\",\"answer\":\"Examination questions are located throughout the course reading materials, and they appear following each lesson.\"}]","T20T09 | PDF",1790409205,499]