Course Reader: Table of Contents

To read the course textbook on this website as a FLIPBOOK, use the links in the table below. Don't forget to bookmark this page using your keyboard (press Ctrl + D) or browser's toolbar.

How to Access Exam for 20-hour CTEC+IRS CE Program

The final exam is not available as a flipbook. To download the (printable) Exam Booklet, click here. Or, if you want to take the final exam online as you read each chapter, click here to open the log-in version of the exam in a separate tab or screen. When you first sign in to the online exam, you will be asked for an "Access Code." When prompted for this code, enter: serendipity

Course Reader: Table of Contents

Chapter	Title & Link to Flipbook	Pages
0	Title Page & Preface	1-4
1	Introduction to the OBBBA	5-13
2	Tax Benefits for Education and Youth	14-34
3	Non-Itemized Deductions in the OBBBA	35-56
4	Itemized Deductions After the OBBBA	57-93
5	Qualified Business Income Deduction	94-115
6	Other Business Provisions Under OBBBA	116-133
7	The Child Tax Credit & its Alternatives	134-146
8	The Child & Dependent Care Tax Credit	147-162
9	The Adoption Tax Credit	163-174
10	Repealed, Expired, & Restricted Credits	175-187
11	IRS Guidance Interpreting OBBBA	188-204
12	Other IRS Developments in 2026	205-216
13	SECURE 2.0 Updates for 2026	217-240
14	Circular 230 Essentials	241-277
15	Exclusions from California Gross Income	278-295
16	Non-Itemized Deductions in California	296-311
17	Itemized Deductions in California	312-328
18	Tax Provisions for Businesses in CA	329-347
19	California Tax Rates & Capital Gains	348-358
20	Family-Oriented Credits in California	359-372
Part E	Answers to Review Questions	373-399
Part F	Recent Tax Developments