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Regulation 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Federal Taxation of Entities (28~33%)
Corporate Taxation
Formation of a Corporation
Corporate Income
Accounting Methods and Periods—Corporations
Special Corporate Deductions
Corporate Alternative Minimum Tax
Penalty Taxes
Taxation of Related Corporations
Distributions from a Corporation
Corporate Redemptions and Liquidations
Corporate Reorganizations
Multijurisdictional Tax Issues
State and Local Taxation
Taxation of Foreign Income
Tax-Exempt Entities
Tax-Exempt Organizations
Partnership Taxation
Formation and Basis
Flow-Through of Income and Losses
Transactions with Partners
Partnership Distributions
Sales and Terminations
S Corporation Taxation
Eligibility, Election, Termination
Income and Basis
Distributions and Special Taxes
Fiduciary Taxation
Income Taxation of Fiduciaries
Tax Credits
Business Tax Credits
Other Tax Issues
Tax Planning Strategies for Business Entities
Business Entity Choice
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