갈루아의 반서재



Regulation 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Federal Taxation of Individuals (15~25%)

Income

Gross Income—General Concepts and Interest
Gross Income—Other Inclusions
Gross Income—Exclusions
Taxation of Items from Business Entities
Accounting Methods and Periods—Individuals
Taxation of Employee Benefits
Taxation of Retirement Plans

Deductions

Deductions—Basic Principles
Deductions for AGI
Itemized Deductions—Medical, Taxes, Interest
Itemized Deductions—Other
Employee Business Expenses
Deductions—Losses and Bad Debts
Limitations on Business Deductions

Individual Tax Issues

Personal and Dependency Exemptions
Filing Status
Alternative Minimum Tax and Other Taxes
Tax Planning Strategies for Individuals

Tax Credits

Personal Tax Credits

Estate and Gift Taxation

Federal Gift Tax
Federal Estate Tax