California tax course outline

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Lessons:
1.	General Principles
2.	Exemptions - Filing Status
3.	The Tax Computation
4.	Gross Income Exclusions and Inclusions
5.	Gross Income Exclusions and Inclusions (Cont'd)
6.	Gain Or Loss On The Sale Or Exchange Of Property
7.	Basis
8.	Capital Gains and Losses
9.	Business Deductions
10.	Other Allowable Deductions
11.	Depreciation, Accelerated Cost-Recovery, Depletion and Amortization
12.	Business and Casualty Losses
13.	Bad Debts
14.	Self-Employment Tax
15.	Estimated Tax
16.	Payroll Taxes Income Tax Withholding
17.	Other Payroll Taxes
18.	Tax Credits
19.	Special Provisions For Gain On The Sale Of Taxpayer's Residence
20.	Miscellaneous Special Provisions
21.	California State Taxes

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California Tax Preparer Course Outline

Assignment 13

BAD DEBTS

Contents

Introduction	1301
Debt Must be Worthless	1302
Amount of Deduction	1303
Business Bad Debts	1304
Nonbusiness Bad Debts	1305
When Deductible	1306
Loss on Deposits in Insolvent Financial Institutions	1307
Recovery of Bad Debts	1308

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