[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-394704-105":59,"doc-detail-394704-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","tdbt20-interactive-self-study-cpe-companion-to-ppcs-1040-deskbook","TDBT20 - Interactive Self-study CPE Companion to PPC’s 1040 Deskbook","","Interactive self-study continuing professional education (CPE) companion to PPC’s 1040 Deskbook, providing three interactive courses divided into lessons aligned with key Form 1040 preparation topics. The material guides learners through reading content, completing self-study quiz questions, and evaluating progress against correct and incorrect answers with supporting reasoning. Credit requires completing the learning process via an online grading system or submitting the examination answer sheet for print grading by the stated deadline, followed by course evaluations, glossary, and index resources.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/tdbt20-interactive-self-study-cpe-companion-to-ppcs-1040-deskbook/394704/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/tdbt20-interactive-self-study-cpe-companion-to-ppcs-1040-deskbook/394704.png","ImageObject",300,407,{"name":92,"@type":93},"asba","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-03","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":29},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What learning activities are required to complete the CPE courses?","Question",{"text":112,"@type":113},"Learners read each lesson and answer self-study quiz questions tied to the learning objectives. Progress is evaluated by comparing responses to both correct and incorrect answers and the reasoning for each.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How can learners obtain CPE credit for this course?",{"text":117,"@type":113},"Credit is earned by completing the learning process through the Online Grading System or by mailing or faxing the completed Examination for CPE Credit Answer Sheet for print grading by the given deadline.",{"name":119,"@type":110,"acceptedAnswer":120},"What topics are covered across the three courses?",{"text":121,"@type":113},"Course 1 focuses on gains and losses (including securities transactions and certain installment and bad debt topics). Course 2 covers selected tax calculations and credits. Course 3 addresses income and adjustments, including pension and retirement income.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394704,1790699081,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":29,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},3985747872567,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","TDBT20  \nSELF-STUDY CONTINUING PROFESSIONAL EDUCATION  \nCompanion to PPC’s  \n1040 Deskbook  \n(800) 431-9025 [cl.tr.com](cl.tr.com)  \nTDBT20  \n􀃓 2020 Thomson Reuters/Tax & Accounting. Thomson Reuters, Checkpoint, PPC, and the Kinesis logo are trademarks of Thomson Reuters and its affiliated companies.  \nThis material, or parts thereof, may not be reproduced in another document or manuscript in any form without the  \npermission of the publisher.  \nThis publication is designed to provide accurate and authoritative information in regard to the subject matter covered. 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􀃒 PPC’s Interactive Disclosure Library􀃒  \nPPC’s SMART Practice Aids􀃒 Engagement CS􀃔  \nCheckpoint Learning 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 submitted to the National Registry of CPE Sponsors through [its website:](its website: www.nasbaregistry.org)[ www.nasbaregistry.org](its website: www.nasbaregistry.org).  \nCheckpoint Learning is also approved for “QAS Self Study” designation.  \nRegistration Numbers:  \nTexas: 001615  \nNew York: 001076  \nNASBA Registry: 103166  \nIRS Approved Provider: 0YC0C  \nInteractive Self-study CPE  \nCompanion to PPC’s  \n1040 Deskbook  \nTABLE OF CONTENTS  \nPage  \nCourse 1: Topics Related to Gains and Losses  \nOverview ....................................................................... 1  \nLesson 1: Securities Transactions ................................................. 5  \nLesson 2: Installment Sales, Like-kind Exchanges, Conversions of Property, and Qualified Opportunity Funds ..................................................... 53  \nLesson 3: Bad Debt Losses, Debt Discharge Income, and Foreclosures ................... 99  \nExamination for CPE Credit ........................................................ 135  \nExamination for CPE Credit Answer Sheet ............................................ 145  \nSelf-study Course Evaluation ....................................................... 146  \nGlossary ....................................................................... 147  \nIndex .......................................................................... 151  \nCourse 2: Selected Tax Calculations and Credits  \nOverview ....................................................................... 155  \nLesson 1: Tax on Lump-sum Distributions ........................................... 157  \nLesson 2: Excise and Other Taxes ................................................. 167  \nLesson 3: Personal Credits ....................................................... 211  \nLesson 4: Foreign Tax Credit ...................................................... 267  \nExamination for CPE Credit ........................................................ 281  \nExamination for CPE Credit Answer Sheet ............................................ 291  \nSelf-study Course Evaluation ....................................................... 292  \nGlossary ....................................................................... 293  \nIndex .......................................................................... 295  \nCourse 3: Topics Related to Income and Adjustments  \nOverview ........................","cbCaid1Fw1JvujPE","https://ap.wps.com/l/cbCaid1Fw1JvujPE","pdf",1171312,462,"English","# Course 1: Topics Related to Gains and Losses\n## Lesson 1: Securities Transactions\n## Lesson 2: Installment Sales, Like-kind Exchanges, Conversions of Property, and Qualified Opportunity Funds\n## Lesson 3: Bad Debt Losses, Debt Discharge Income, and Foreclosures\n# Course 2: Selected Tax Calculations and Credits\n## Lesson 1: Tax on Lump-sum Distributions\n## Lesson 2: Excise and Other Taxes\n## Lesson 3: Personal Credits\n## Lesson 4: Foreign Tax Credit\n# Course 3: Topics Related to Income and Adjustments\n## Lesson 1: Pension and Retirement Income\n## Lesson 2: Other Items of Income\n## Lesson 3: Adjustments to Income","[{\"question\":\"What learning activities are required to complete the CPE courses?\",\"answer\":\"Learners read each lesson and answer self-study quiz questions tied to the learning objectives. Progress is evaluated by comparing responses to both correct and incorrect answers and the reasoning for each.\"},{\"question\":\"How can learners obtain CPE credit for this course?\",\"answer\":\"Credit is earned by completing the learning process through the Online Grading System or by mailing or faxing the completed Examination for CPE Credit Answer Sheet for print grading by the given deadline.\"},{\"question\":\"What topics are covered across the three courses?\",\"answer\":\"Course 1 focuses on gains and losses (including securities transactions and certain installment and bad debt topics). Course 2 covers selected tax calculations and credits. Course 3 addresses income and adjustments, including pension and retirement income.\"}]","TDBT20 - Interactive Self-study CPE Companion to PPC’s 1040 Deskbook | PDF",1790410528,1164]