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· 분류 : 국내도서 > 대학교재/전문서적 > 법학계열 > 세법
· ISBN : 9788964812891
· 쪽수 : 532쪽
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목차
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 공제)
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)
CHAPTER 3 CORPORATIONS
1. CORPORATE INCOME TAXATION (법인세 개요)
2. FORM 1120 SIMPLIFIED (법인세 계산구조)
3. CORPORATE FORMATION (법인의 설립)
4. ORGANIZATIONAL AND START-UP COSTS (창업비와 개업비)
5. CHARITABLE CONTRIBUTIONS (기부금)
6. DIVIDENDS RECEIVED DEDUCTION (DRD, 배당소득 공제)
7. LOSSES (손실)
8. ALTERNATIVE MINIMUM TAX (AMT, 최저한세)
9. PHC TAX AND AET (인적지배법인세와 적정유보초과소득세)
10. SCHEDULES M-1 AND M-2 (서식 M-1, M-2)
11. CONSOLIDATED TAX RETURNS (연결납세신고서)
12. RETURN AND PAYMENT OF TAX (법인세 신고와 납부)
13. DIVIDENDS AND DISTRIBUTIONS (배당과 배분)
14. STOCK REDEMPTIONS (주식상환)
15. COMPLETE LIQUIDATIONS (완전청산)
16. CORPORATE REORGANIZATIONS (법인의 조직변경)
CHAPTER 4 PARTNERSHIPS
1. PARTNERSHIPS (파트너쉽 개요)
2. FORM 1065 SIMPLIFIED (PARTNERSHIP의 신고서)
3. PARTNERSHIP FORMATION (파트너쉽의 설립)
4. PARTNERSHIP AGREEMENT (파트너쉽 계약)
5. PARTNERSHIP INCOME AND LOSS (파트너쉽의 손익)
6. TRANSACTIONS WITH CONTROLLED PARTNERSHIP (지배 파트너쉽과의 거래)
7. TAXABLE YEAR OF THE PARTNERSHIP (파트너쉽의 사업연도)
8. PARTNER'S BASIS IN PARTNERSHIP (파트너의 지분 장부가액)
9. SALE OF A PARTNERSHIP INTEREST (파트너쉽 지분의 매각)
10. DISTRIBUTIONS FROM PARTNERSHIP (파트너쉽의 배분)
11. TERMINATION OF A PARTNERSHIP (파트너쉽의 소멸)
CHAPTER 5 S CORPORATIONS
1. S CORPORATIONS (S 법인 개요)
2. ELIGIBILITY REQUIREMENTS (설립요건)
3. PASS-THROUGH BY S CORPORATIONS (S 법인의 Pass-through)
4. TERMINATION OF S CORPORATIONS (S 법인의 소멸)
CHAPTER 6 GIFT AND ESTATE, OTHERS
1. GIFT AND ESTATE TAXATION (증여세 및 상속세 개요)
2. GIFT TAX (증여세)
3. ESTATE TAX (상속세)
4. INCOME TAXATION OF ESTATES AND TRUSTS (유산과 신탁에 대한 소득세)
5. EXEMPT ORGANIZATIONS (면세단체)
6. INCOME TAX RETURN PREPARERS (세무대리인)
APPENDIX CIRCULAR No. 230
SUBPART A -- RULES GOVERNING AUTHORITY TO PRACTICE
SUBPART B -- DUTIES AND RESTRICTIONS RELATING TO PRACTICE BEFORE THE IRS
