728x90
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
728x90