REG
Core sectionTaxation and Regulation
REG covers federal taxation of individuals, entities, and property transactions, along with business law and professional ethics. It rewards candidates who can apply rules to specific numbers, not just recite them — expect calculation-heavy task-based simulations.
Last updated 5 September 2026
Topics
| # | Topic | Study | Revise | Practice |
|---|---|---|---|---|
| 1 | Individual Taxation: Gross Income What counts as gross income, common exclusions, and how different income types are taxed. | → | → | 2 MCQs |
| 2 | Circular 230 & Practitioner Ethics Coming Soon | — | — | — |
| 3 | IRS Procedures & Appeals Coming Soon | — | — | — |
| 4 | Business Law: Contracts Coming Soon | — | — | — |
| 5 | Business Law: Agency & Business Structures Coming Soon | — | — | — |
| 6 | Debtor-Creditor & Bankruptcy Coming Soon | — | — | — |
| 7 | Federal Tax Procedures & Penalties Coming Soon | — | — | — |
| 8 | Property Transactions: Basis & Cost Recovery Coming Soon | — | — | — |
| 9 | Property Transactions: Gains, Losses & Like-Kind Exchanges Coming Soon | — | — | — |
| 10 | Individual Taxation: Adjustments & Deductions Coming Soon | — | — | — |
| 11 | Filing Status, Credits & AMT Coming Soon | — | — | — |
| 12 | Retirement Plans & Tax Planning Basics Coming Soon | — | — | — |
| 13 | C Corporation Taxation Coming Soon | — | — | — |
| 14 | S Corporation Taxation Coming Soon | — | — | — |
| 15 | Partnership Taxation Coming Soon | — | — | — |
| 16 | Trusts, Estates & Gift Tax Basics Coming Soon | — | — | — |
| 17 | Employee Benefits & Payroll Tax Coming Soon | — | — | — |
| 18 | Exempt Organizations Basics Coming Soon | — | — | — |