미국세법(2025)
도서명:미국세법(2025)
저자/출판사:김영수/세학사
쪽수:518쪽
출판일:2025-01-07
ISBN:9788966226924
목차
Generalntents ...
01 Types of Major U.S. Taxes
02 Overview of Taxes on AICPA Examination
03 Outline of Individual Income Tax
Individual Taxation
Chapter 1 Exemptions
Chapter 2 Filing Status
Chapter 3 Gross Income
Chapter 4 Depreciation
Chapter 5 Above The Line Deductions
Chapter 6 Itemized Deductions
Chapter 7 Tax Credits
Chapter 8 Tax Payments
Transactions in Property
01 In General
02 Basis of Property
03 Capital Gains and Losses
04 Sale of Business Property
05 Other Disposition of Property
Corporations
01 Introduction
02 Taxable Income
03 Contribution
04 Distribution
05 Reorganization
06 Affiliated Corporation
07 PHC Tax and AE Tax
08 Alternative Minimum Tax
09 Filing Procedures
Partnership
01 Introduction
02 Contribution to a Partnership
03 Operations of a Partnership
04 Distributions from a Partnership
05 Sale of Partnership Interest
S-Corporations
01 Introduction
02 Tax Treatment
03 Comparison of Entity Types
Gift, Estate and Trust
01 Gift Tax
02 Estate Tax
03 Income Taxation of Estates and Trusts
04 Exempt Organizations
Responsibilities in Tax Services
01 Treasury Department Circular No.230
02 Tax Preparer Requirements
03 Preparer Penalty
04 AICPA Statement on Standards for Tax Services(SSTS)
Title 8
