Color-first flashcard study tools · tax year 2025 · clean 2D charts only
Each widget opens with a colored “What this does” card, then short callouts for rules, examples, traps, and answers — built for visual learners who study with color. Domain colors stay consistent: D1 blue · D2 teal · D3 purple/amber. Priority tags wear Priority. Charts are 2D only (stacked bars, lines, donuts) — no 3D. Study tools only — not official IRS software.
FTF · FTP · interest over months — stacked growth, grouped bars, donut. See which penalty bites first.
Sole prop · partnership · S corp · C corp — stacked tax + line chart across income. Teaching model.
Formation → default → election flowchart. Links to tax-drag compare.
Guaranteed payment vs distributive share — bar compare.
Step-order basis with path chart, gain & suspended loss.
Money vs property · §731 · before/after basis bars.
§351 sketch + E&P dividend waterfall stack.
Checklist with health meter and clear-vs-flag bars.
Stock vs debt basis dual path + AAA sketch.
Factor score meter and loss implication.
Inventory tanks + COGS waterfall · FIFO/LIFO.
Waterfall + donut · 2025 §179 limits.
Meals / home office bars · QBI limiter compare.
EE vs IC tug-of-war meters · S-corp wage gauge.
Gain character stack · §1245 vs §1231.
Cash vs accrual twin bars · §481(a).
Due-date timeline by entity type.
FTF / FTP / interest explorer — stacked area + grouped bars.
Who-pays flow · DNI vs distribution bars.
501(c) → UBTI decision path graphic.
SEP / SIMPLE / 401(k) stacked limit bars.
Schedule F bars + SE tax sketch.
Day-split donut · $25k phaseout meter.