미국세법(2025)(개정판 25판)

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

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