TCP
Tax Compliance and Planning
TCP is an extension of REG's tax content, going deeper into individual and entity tax planning, property transactions, and personal financial planning. It's geared toward candidates focused on tax practice — public accounting tax teams, private client services, and in-house tax roles.
Last updated 5 September 2026
Complete Study Material
Exam-oriented explanations for every topic
Quick Revision Notes
The 20% you need the night before
MCQ Practice
Explained, server-graded questions
Student Discussions
Ask doubts, read others' explanations
Topics
Individual Tax Planning Strategies
Timing strategies, income shifting, and using deductions and credits to minimize tax liability legally.
Entity Tax Planning
Coming SoonChoice of entity considerations and structuring for tax efficiency.
Property Transactions: Advanced Planning
Coming SoonAdvanced like-kind exchange and installment sale planning.
Estate & Gift Tax Planning
Coming SoonLifetime gifting strategies and estate tax minimization techniques.
Retirement & Personal Financial Planning
Coming SoonRetirement account strategies and integrated personal financial planning.
Multi-Jurisdictional Tax Considerations
Coming SoonState tax nexus and multi-state tax planning basics.
Tax Credits & Incentives Planning
Coming SoonPlanning around available federal tax credits and incentives.
International Tax Basics
Coming SoonForeign tax credit basics and reporting for US persons with foreign income.
Tax Research Methodology
Coming SoonUsing primary authority to research and support a tax position.
S Corporation Planning
Coming SoonBasis planning and distribution ordering for S corp shareholders.
Partnership Planning
Coming SoonSpecial allocations and planning around partnership distributions.
Trust & Fiduciary Planning
Coming SoonTrust structuring and distributable net income planning.