Federal Taxation 1 : For the CPA/EA Exam

CHAPTER 1 INDIVIDUALS

1. INTRODUCTION TO U.S. TAXATION (미국세법 개요)
2. INDIVIDUAL INCOME TAXATION (개인소득세)
3. GROSS INCOME (GI, 총소득)
4. TAX ACCOUNTING METHODS (세무회계기준)
5. BUSINESS INCOME AND DEDUCTIONS (사업소득과 공제)
6. DEPRECIATION AND AMORTIZATION (감가상각과 상각)
7. LOSSES (손실)
8. ABOVE-THE-LINE DEDUCTIONS (조정후총소득전 )
9. STANDARD DEDUCTION (표준공제)
10. ITEMIZED DEDUCTIONS (항목별공제)
11. FILING STATUS (신고지위)
12. EXEMPTIONS (인적공제)
13. ALTERNATIVE MINIMUM TAX (AMT, 최저한세)
14. TAX CREDITS (세액공제)
15. OTHER TAXES (그 밖의 세)
16. ESTIMATED TAX PAYMENTS (중간예납)
17. FILING REQUIREMENTS (신고요건)
18. TAX PROCEDURES (세무절차)

CHAPTER 2 PROPERTY TRANSACTIONS

1. DETERMINATION OF GAIN OR LOSS (이득 및 손실의 계산)
2. NONRECOGNITION OF GAIN OR LOSS (이득 및 손실의 인식)
3. CAPITAL GAINS AND LOSSES (자본손익)
4. SECTION 1231 AND RECAPTURE PROVISIONS (세법 제 1231조와 재계산 규정)
5. ?INSTALLMENT METHOD (할부법)