미국세법(2026)(개정판 26판)
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출판사 리뷰
출판사 리뷰
목차
목차
Title 1. General
01 Types of Major U.S. Taxes ㆍ 12
(1) INCOME TAXES / 12
(2) PROPERTY TAXES / 12
(3) DEATH TAXES / 12
(4) GIFT TAXES / 14
(5) TRANSACTION TAXES / 14
(6) EMPLOYMENT TAXES / 14
(7) INTERNAL REVENUE CODE / 16
02 Overview of Taxes on AICPA Examination ㆍ 16
Title 2. Individual Taxation
CHAPTER 1. Outline of Individual Income Tax ㆍ 23
(1) FORMULA OUTLINE / 24
(2) DEDUCTIONS / 26
(3) QBI DEDUCTION / 26
(4) FILING STATUS / 28
(5) TAX RATE / 28
(6) PAYMENT PROCEDURES / 30
(7) TAX CREDITS / 32
CHAPTER 2. Filing Status ㆍ 35
01 In General ㆍ 36
02 Married Individuals ㆍ 36
(1) MARRIED FILING JOINTLY / 36
(2) MARRIED SEPARATE / 38
03 Unmarried Individuals ㆍ 40
(1) SURVIVING SPOUSE (QUALIFYING WIDOW) / 40
(2) HEAD OF HOUSEHOLD / 42
(3) SINGLE / 42
04 Dependent Tests ㆍ 44
(1) RELATIONSHIP TEST / 44
(2) SUPPORT TEST / 44
(3) GROSS INCOME TEST / 48
(4) CITIZENSHIP TEST / 50
(5) JOINT RETURN TEST / 50
■ Multiple Choice / 52
CHAPTER 3. Gross Income ㆍ 53
01 In General ㆍ 54
(1) DEFINITION OF GROSS INCOME / 54
(2) ACCOUNTING PERIOD / 54
(3) ACCOUNTING METHODS / 54
02 Items to be Included in Gross Income ㆍ 58
(1) COMPENSATION FOR SERVICES / 58
(2) INTEREST (Schedule B) / 62
(3) DIVIDENDS (Schedule B) / 64
(4) REFUNDS / 64
(5) ALIMONY / 66
(6) BUSINESS INCOME OR LOSS (Schedule C) / 70
(7) CAPITAL GAIN OR LOSS (Schedule D) / 76
(8) ANNUITIES / 76
(9) INCOME FROM RENTAL, ROYALTY, PARTNERSHIPS (Schedule E) / 80
(10) FARM INCOME (Schedule F) / 84
(11) SOCIAL SECURITY BENEFITS / 86
(12) OTHER TAXABLE INCOME / 86
03 Items Excluded from Gross Income ㆍ 92
■ Multiple and Simulation / 95
CHAPTER 4. Above The Line Deductions ㆍ 103
01 In General ㆍ 104
02 Deductible Items ㆍ 106
(1) IRA (Individual Retirement Account) / 106
(2) STUDENT LOAN INTEREST / 116
(3) MEDICAL SAVINGS ACCOUNT / 116
(4) ONE-HALF OF SELF-EMPLOYMENT TAX / 118
(5) SELF-EMPLOYED HEALTH INSURANCE PREMIUMS / 118
(6) PENALTY ON EARLY WITHDRAWAL OF SAVINGS / 120
(7) EDUCATOR EXPENSES / 120
■ Multiple and Simulation / 122
CHAPTER 5. Itemized Deductions ㆍ 127
01 In General ㆍ 128
02 Deductible Items ㆍ 130
(1) MEDICAL EXPENSES / 130
(2) TAXES PAID / 134
(3) INTEREST PAID / 136
(4) CHARITABLE CONTRIBUTION / 142
(5) CASUALTY AND THEFT LOSSES / 148
(6) MISCELLANEOUS ITEMIZED DEDUCTIONS / 152
03 Business Use of Home ㆍ 152
04 Not Deductible Items ㆍ 156
■ Multiple and Simulation / 158
CHAPTER 6. Business Income Deduction ㆍ 171
01 In General ㆍ 172
02 Limitations ㆍ 174
03 Calculating the Deduction ㆍ 178
■ Simulation / 184
CHAPTER 7. Tax Credits ㆍ 185
01 In General ㆍ 186
02 Tax Credit Items ㆍ 188
(1) CHILD CARE CREDIT / 188
(2) CREDIT FOR ELDERLY OR DISABLED / 190
(3) CHILD TAX CREDIT / 192
(4) EDUCATION CREDIT / 194
(5) ADOPTION CREDIT / 194
(6) FOREIGN TAX CREDIT / 196
(7) GENERAL BUSINESS CREDIT / 198
(8) AMT CREDIT / 200
(9) EARNED INCOME CREDIT / 200
(10) EXCESS SOCIAL SECURITY PAID / 202
■ Multiple Choice / 204
CHAPTER 8. Tax Payments ㆍ 205
01 Other Taxes ㆍ 206
02 Requirements for Payment ㆍ 210
■ Simulation / 220
Title 3. Transactions in Property
CHAPTER 1. Basis of Property ㆍ 239
01 In General ㆍ 240
02 Basis of Property ㆍ 240
CHAPTER 2. Depreciation ㆍ 249
01 Flow of Depreciation ㆍ 250
02 Depreciation Rule ㆍ 252
03 Section 179 Election ㆍ 258
04 Depletion ㆍ 262
05 Property Converted From Personal to Business Use ㆍ 266
■ Multiple and Simulation / 270
CHAPTER 3. Disposition of Property ㆍ 275
01 Capital Gains and Losses ㆍ 276
02 Other Disposition of Property ㆍ 286
■ Multiple Choice / 296
Title 4. Corporations
01 Introduction ㆍ 298
02 Taxable Income ㆍ 322
■ Multiple and Simulation / 337
03 PHC Tax and AE Tax ㆍ 352
04 Filing Procedures ㆍ 358
05 Multi-Jurisdictional Tax Issues ㆍ 362
■ Simulation / 364
Title 5. Partnership
01 Introduction ㆍ 366
■ Multiple Choice / 380
02 Operations of a Partnership ㆍ 382
■ Simulation / 390
Title 6. S-Corporations
01 Introduction ㆍ 398
02 Tax Treatment ㆍ 404
03 Comparison of Entity Types ㆍ 414
■ Multiple and Simulation / 416
Title 7. Exempt Organizations ㆍ 424
01 Exempt Organizations ㆍ 424
■ Simulation / 433
Title 8. Responsibilities in Tax Services
01 Treasury Department Circular No. 230 ㆍ 436
02 Tax Return Preparer Penalties ㆍ 465
03 Federal Tax Procedures ㆍ 468
■ Multiple Choice / 471
Appendix
A. Hierarchy of Internal Revenue Code / 480
B. Contents of Internal Revenue Code (Sample) / 482
Solutions: Multiples & Simulations / 483
Index / 512
01 Types of Major U.S. Taxes ㆍ 12
(1) INCOME TAXES / 12
(2) PROPERTY TAXES / 12
(3) DEATH TAXES / 12
(4) GIFT TAXES / 14
(5) TRANSACTION TAXES / 14
(6) EMPLOYMENT TAXES / 14
(7) INTERNAL REVENUE CODE / 16
02 Overview of Taxes on AICPA Examination ㆍ 16
Title 2. Individual Taxation
CHAPTER 1. Outline of Individual Income Tax ㆍ 23
(1) FORMULA OUTLINE / 24
(2) DEDUCTIONS / 26
(3) QBI DEDUCTION / 26
(4) FILING STATUS / 28
(5) TAX RATE / 28
(6) PAYMENT PROCEDURES / 30
(7) TAX CREDITS / 32
CHAPTER 2. Filing Status ㆍ 35
01 In General ㆍ 36
02 Married Individuals ㆍ 36
(1) MARRIED FILING JOINTLY / 36
(2) MARRIED SEPARATE / 38
03 Unmarried Individuals ㆍ 40
(1) SURVIVING SPOUSE (QUALIFYING WIDOW) / 40
(2) HEAD OF HOUSEHOLD / 42
(3) SINGLE / 42
04 Dependent Tests ㆍ 44
(1) RELATIONSHIP TEST / 44
(2) SUPPORT TEST / 44
(3) GROSS INCOME TEST / 48
(4) CITIZENSHIP TEST / 50
(5) JOINT RETURN TEST / 50
■ Multiple Choice / 52
CHAPTER 3. Gross Income ㆍ 53
01 In General ㆍ 54
(1) DEFINITION OF GROSS INCOME / 54
(2) ACCOUNTING PERIOD / 54
(3) ACCOUNTING METHODS / 54
02 Items to be Included in Gross Income ㆍ 58
(1) COMPENSATION FOR SERVICES / 58
(2) INTEREST (Schedule B) / 62
(3) DIVIDENDS (Schedule B) / 64
(4) REFUNDS / 64
(5) ALIMONY / 66
(6) BUSINESS INCOME OR LOSS (Schedule C) / 70
(7) CAPITAL GAIN OR LOSS (Schedule D) / 76
(8) ANNUITIES / 76
(9) INCOME FROM RENTAL, ROYALTY, PARTNERSHIPS (Schedule E) / 80
(10) FARM INCOME (Schedule F) / 84
(11) SOCIAL SECURITY BENEFITS / 86
(12) OTHER TAXABLE INCOME / 86
03 Items Excluded from Gross Income ㆍ 92
■ Multiple and Simulation / 95
CHAPTER 4. Above The Line Deductions ㆍ 103
01 In General ㆍ 104
02 Deductible Items ㆍ 106
(1) IRA (Individual Retirement Account) / 106
(2) STUDENT LOAN INTEREST / 116
(3) MEDICAL SAVINGS ACCOUNT / 116
(4) ONE-HALF OF SELF-EMPLOYMENT TAX / 118
(5) SELF-EMPLOYED HEALTH INSURANCE PREMIUMS / 118
(6) PENALTY ON EARLY WITHDRAWAL OF SAVINGS / 120
(7) EDUCATOR EXPENSES / 120
■ Multiple and Simulation / 122
CHAPTER 5. Itemized Deductions ㆍ 127
01 In General ㆍ 128
02 Deductible Items ㆍ 130
(1) MEDICAL EXPENSES / 130
(2) TAXES PAID / 134
(3) INTEREST PAID / 136
(4) CHARITABLE CONTRIBUTION / 142
(5) CASUALTY AND THEFT LOSSES / 148
(6) MISCELLANEOUS ITEMIZED DEDUCTIONS / 152
03 Business Use of Home ㆍ 152
04 Not Deductible Items ㆍ 156
■ Multiple and Simulation / 158
CHAPTER 6. Business Income Deduction ㆍ 171
01 In General ㆍ 172
02 Limitations ㆍ 174
03 Calculating the Deduction ㆍ 178
■ Simulation / 184
CHAPTER 7. Tax Credits ㆍ 185
01 In General ㆍ 186
02 Tax Credit Items ㆍ 188
(1) CHILD CARE CREDIT / 188
(2) CREDIT FOR ELDERLY OR DISABLED / 190
(3) CHILD TAX CREDIT / 192
(4) EDUCATION CREDIT / 194
(5) ADOPTION CREDIT / 194
(6) FOREIGN TAX CREDIT / 196
(7) GENERAL BUSINESS CREDIT / 198
(8) AMT CREDIT / 200
(9) EARNED INCOME CREDIT / 200
(10) EXCESS SOCIAL SECURITY PAID / 202
■ Multiple Choice / 204
CHAPTER 8. Tax Payments ㆍ 205
01 Other Taxes ㆍ 206
02 Requirements for Payment ㆍ 210
■ Simulation / 220
Title 3. Transactions in Property
CHAPTER 1. Basis of Property ㆍ 239
01 In General ㆍ 240
02 Basis of Property ㆍ 240
CHAPTER 2. Depreciation ㆍ 249
01 Flow of Depreciation ㆍ 250
02 Depreciation Rule ㆍ 252
03 Section 179 Election ㆍ 258
04 Depletion ㆍ 262
05 Property Converted From Personal to Business Use ㆍ 266
■ Multiple and Simulation / 270
CHAPTER 3. Disposition of Property ㆍ 275
01 Capital Gains and Losses ㆍ 276
02 Other Disposition of Property ㆍ 286
■ Multiple Choice / 296
Title 4. Corporations
01 Introduction ㆍ 298
02 Taxable Income ㆍ 322
■ Multiple and Simulation / 337
03 PHC Tax and AE Tax ㆍ 352
04 Filing Procedures ㆍ 358
05 Multi-Jurisdictional Tax Issues ㆍ 362
■ Simulation / 364
Title 5. Partnership
01 Introduction ㆍ 366
■ Multiple Choice / 380
02 Operations of a Partnership ㆍ 382
■ Simulation / 390
Title 6. S-Corporations
01 Introduction ㆍ 398
02 Tax Treatment ㆍ 404
03 Comparison of Entity Types ㆍ 414
■ Multiple and Simulation / 416
Title 7. Exempt Organizations ㆍ 424
01 Exempt Organizations ㆍ 424
■ Simulation / 433
Title 8. Responsibilities in Tax Services
01 Treasury Department Circular No. 230 ㆍ 436
02 Tax Return Preparer Penalties ㆍ 465
03 Federal Tax Procedures ㆍ 468
■ Multiple Choice / 471
Appendix
A. Hierarchy of Internal Revenue Code / 480
B. Contents of Internal Revenue Code (Sample) / 482
Solutions: Multiples & Simulations / 483
Index / 512
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