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USCPA memo USCPA I

USCPA memo

USCPA I

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ISBN :
Kindle Edition
49 pages
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 About the Book 

本書は米国公認会計士(USCPA)の一科目である税法のうち個人所得税に関して、試験対策上暗記必須の45項目をとりあげています。テキストで一通り勉強した後の最後の確認に、要点の整理に、テストで出る場所の確認に、テスト直前の最終確認に本書をご利用ください。本書においては下記、項目について、暗記ポイント、特徴をまとめています。1.Tax Formula2.Adjustments3.Itemized deductions4.Filer5.Filing due dates6.SingleMore本書は米国公認会計士(USCPA)の一科目である税法のうち個人所得税に関して、試験対策上暗記必須の45項目をとりあげています。テキストで一通り勉強した後の最後の確認に、要点の整理に、テストで出る場所の確認に、テスト直前の最終確認に本書をご利用ください。本書においては下記、項目について、暗記ポイント、特徴をまとめています。1.Tax Formula2.Adjustments3.Itemized deductions4.Filer5.Filing due dates6.Single (Filing Status)7.Married filing joint (Filing Status)8.Qualifying widow (er)(Filing Status)9.Head of household (Filing Status)10.Birth and Death11.Phase out12.Dependency Exemptions - Qualifying Childの要件13.Dependency Exemptions - Qualifying Relativeの要件14.Incomeの4分類15.Non-capital assets16.Taxable interest17.Tax-exempt interest (reportable but not taxable)18.Tax free distributions19.Alimony20.Child support21.Business Expenses22.Non-deductible Business Expenses23.Net Taxable Loss24.Uniform Capitalization Rules25.Traditional IRA26.Traditional IRA [Exceptions to penalty rule]27.Passive activity28.Passive activity losses [Rule]29.Moving expenses30.Taxable Miscellaneous Income31.Partially Taxable Miscellaneous Items「Scholarships and fellowships」32.Non-taxable Miscellaneous Items33.Inherited property basis34.Non taxable gain35.Nondeductible loss36.Educator expenses37.Traditional IRA38.Roth IRA’39.Itemized deduction40.Non-deductible medical expenses41.Charitable contributions42.Educational expenses43.Deductible taxes and Non-deductible taxes44.Casualty and Theft losses formula45.Child and dependent care credit