[AICPA 과목별 주요내용] REG (3) - Federal Taxation of Property Transactions (12~22%)

Regulation 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Federal Taxation of Property Transactions (12~22%)

Introduction to Tax Review

Property Transactions

Sales and Dispositions of Assets
Capital Gains and Losses
Section 1231 Assets
Section 1231 Assets—Cost Recovery
Like-Kind Exchanges and Involuntary Conversions
Other Nonrecognition Transactions