Transfers ToNot transferableDescriptionThis is one of a series of courses designed to prepare students to take the Internal Revenue Service (IRS) Enrolled Agent Exam. This course covers tax issues that relate to businesses which include: business entity types, income, business expenses and other deductions, adjustments to cost basis, depreciation, depletion, amortization, credits and other losses and partnerships and corporations’ formation, contributions, disposition, distributions, and retirement plans.