Do we have to memorize all the limits and phase-outs for REG? Started studying a week ago and not sure how much time I should allocate specifically to memorizing the numbers…

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No you don’t. Any that you need will be given. The only one I would memorize is the mom and pop phase out rules.

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Also started studying for REG this week and wondering how to memorize all of those numbers

You need to know the main ones, like section 179, income from sale on primary residency, etc.

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