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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 permission 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:  \nCheckpointr Tools  \nPPC’s Practice Aids t  \nPPC’s Workpapers t  \nPPC’s Engagement Letter Generator r  \nPPC’s Interactive Disclosure Libraries t  \nPPC’s SMART Practice Aidsr  \nEngagement CS t  \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”  \ndesignation.  \nRegistration Numbers:  \nTexas: 001615  \nNew York: 001076  \nNASBA Registry: 103166  \nIRS Approved Provider: 0YC0C  \nInteractive Self-study CPE  \nCompanion to PPC’s 1040 Deskbook  \nTABLE OF CONTENTS  \nPage  \nCOURSE 1: BUSINESS, FARM, AND RENTAL  \nOverview ................................................................................ 1  \nLesson 1: Sole Proprietorships (Schedule C) ............................................. 5  \nLesson 2: Farm Income and Expenses (Schedule F) ...................................... 29  \nLesson 3: Rental Property (Schedule E) .................................................. 53  \nLesson 4: Tax Accounting Methods ...................................................... 73  \nLesson 5: Travel and Entertainment ...................................................... 87  \nLesson 6: Net Operating Losses ......................................................... 115  \nExamination for CPE Credit ............................................................... 133  \nGlossary ................................................................................. 143  \nIndex .................................................................................... 145  \nCOURSE 2: PENSION AND RETIREMENT INCOME, OTHER ITEMS OF INCOME, AND  \nADJUSTMENTS TO INCOME  \nOverview ................................................................................ 149  \nLesson 1: Pension and Retirement Income ............................................... 151  \nLesson 2: Other Items of Income ........................................................ 183  \nLesson 3: Adjustments to Income ....................................................... 213  \nExamination for CPE Credit ............................................................... 253  \nGlossary ................................................................................. 265  \nIndex .................................................................................... 267  \nCOURSE 3: GAINS AND LOSSES  \nOverview ................................................................................ 271  \nLesson 1: Securities Transactions ..........","cbCaifmkz2rbSgGD","https://ap.wps.com/l/cbCaifmkz2rbSgGD","pdf",2697311,420,"English","# TABLE OF CONTENTS\n## COURSE 1: BUSINESS, FARM, AND RENTAL\n## COURSE 2: PENSION AND RETIREMENT INCOME, OTHER ITEMS OF INCOME, AND ADJUSTMENTS TO INCOME\n## COURSE 3: GAINS AND LOSSES\n## ANSWER SHEETS AND EVALUATIONS\n## INTRODUCTION","[{\"question\":\"What is TDBT17 designed to provide?\",\"answer\":\"TDBT17 provides self-study continuing professional education materials as a companion to PPC’s 1040 Deskbook, organized into interactive CPE courses.\"},{\"question\":\"How are the CPE courses structured?\",\"answer\":\"Each course is divided into lessons with topic coverage, followed by an examination for CPE credit, plus supporting glossary and index sections.\"},{\"question\":\"How can credit be obtained?\",\"answer\":\"Credit is obtained by completing the learning process through the Online Grading System or by submitting the completed examination answer sheet for print grading by the stated deadline.\"}]","TDBT17 - Self-Study Continuing Professional Education - Companion to PPC’s 1040 Deskbook | PDF",1789785377,147]