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| Section | Weight | Objectives |
|---|---|---|
| Federal Taxation of Entities | 23-33% | - S Corporations - C Corporations - Trusts and Estates - Limited Liability Companies - Entity Tax Compliance - Partnerships |
| Business Law | 15-25% | - Debtor-Creditor Relationships - Contracts - Agency - Federal Securities Regulation - Business Structure |
| Federal Taxation of Property Transactions | 5-15% | - Like-Kind Exchanges and Involuntary Conversions - Property Tax Basis and Cost Recovery - Gains and Losses |
| Federal Taxation of Individuals | 22-32% | - Property Transactions - Gross Income - Individual Tax Computation - Tax Credits - Deductions |
| Ethics, Professional Responsibilities and Federal Tax Procedures | 10-20% | - Ethics and Professional Responsibilities - Federal Tax Procedures - Legal Duties and Responsibilities |
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