Here are the links to my REG notes. These are not proper REG notes -- just a compilation of few points, solutions to queries here and there to clear my understanding for couple of topics. Hope these can be useful...

R1:

1.) Important Points:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNG R2NGpncmQz&hl=en

2.) Qualifying Child Rules 2008 vs 2009:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNW ZkcjlqcmMy&hl=en

3.) Like-kind property rules:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfNm dienQ3MnBt&hl=en

R2:

1.) Important Points:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMT FobWhkMmJkNQ&hl=en

2.) What is Health Savings Account:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMT NkOWZtaHRnYg&hl=en

R3:

1.) Important Points:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMT RkazQ0ZzhkNg&hl=en

2.) Which corporations cannot take a dividend received deduction?:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMT VkaGRkNTlkNw&hl=en

3.) Property Dividend – effect on corporation:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMT ZmbXN2ZHNkdA&hl=en

4.) Example on Percentage Depletion:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMT hjbm5rYjNuZg&hl=en

5.) S Corporations:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMj JjOWp6ajRnZg&hl=en

R4:

1.)  Important Points:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMj Rmcmc4cjZjbg&hl=en

2.)  Rules – Assigned basis may not exceed basis in partnership:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMj VjOGtzbjhnaA&hl=en

3.)  Inside basis vs outside basis_Partnership:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMj dqMm43YnFocw&hl=en

4.)  Rules – net gain on Form 1065:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMj hnbWs0cGhnag&hl=en

R5:

1.)  Important Points

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMz BjY2N2emdmOA&hl=en

R6:

1.)  Important Points

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMz FnbTRuM25jaw&hl=en

2.)  Letter of credit may be revocable or irrevocable:

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMz JmOGZubnZmeA&hl=en

3.)  Rules for alteration – Bill of Lading vs Warehouse receipt

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMz NmNWRwNDlkNQ&hl=en

R7:

1.)  Important Points

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMz RyaHRicDNncQ&hl=en

2.)  Negligence, Fraud and Constructive Fraud

http://docs.google.com/Doc?docid=0AfbHMquK_CU1ZGQybmc5bXhfMz VncjdqYnBjYg&hl=en

I give up.  I was planning on studying about 100 for REG over 25 days.  I thought that would be enough time, but after reading the first couple pages in the Wiley book, i don't think 25 months would be enough time for me to understand tax. 

BEC was bearable, AUD was almost fun, but i think REG is going to be impossible.  Anybody out there want to quit with me?