생활정보/미국공인회계사 USCPA

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

문장전달자 2017. 7. 11. 14:35
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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

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