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DougCPA
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Joined: 27 Feb 2012
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Posted: 27 Feb 2012 at 16:09 \| IP Logged

Studying for the REG exam, there are some rules that apply to only certain years. An example is Miscellaneous Itemized deductions phased out in 2009 but not in 2010 or 2011.

Are these phaseouts to be memorized? I am just wondering how likely is it to encounter year specific items (events that occur in 2009 but not in 2011).

Any advice would be appreciated. Thanks.

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