[AICPA 과목별 주요내용] REG (5) - Federal Taxation of Entities (28~33%)

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