HOCK International EA Review Part 2 - Businesses - Enrolled Agent Study Guide: July 1, 2026 - February 28, 2027 Testing Cycle (HOCK International EA ... 1, 2026 - February 28, 2027 Testing Cycle))

Learn how to become an Enrolled Agent with the official HOCK International study program, newly-revised and thoroughly updated for the current tax year. This study guide is designed for test-takers who will take their exams in the EA Exam testing window that runs from July 1, 2026 to February 28, 2027.This is an in-depth study guide for Part 2 of the IRS Enrolled Agent exam. Using simple-to-understand language and numerous concrete examples, this study guide helps demystify complex tax law.This study guide covers the special tax laws that apply to various types of entities, including sole proprietorships; partnerships; C and S corporations; farming businesses, trusts, and estates; employer-provided retirement plans; and tax-exempt organizations. Also covered are business income, expenses, deductions, and credits, accounting methods and procedures; business assets; tangible property regulations; and much more.This year's edition includes coverage of the One Big Beautiful Bill Act. Read more