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 Formula
2.Adjustments
3.Itemized deductions
4.Filer
5.Filing due dates
6.Single (Filing Status)
7.Married filing joint (Filing Status)
8.Qualifying widow (er)(Filing Status)
9.Head of household (Filing Status)
10.Birth and Death
11.Phase out
12.Dependency Exemptions - Qualifying Childの要件
13.Dependency Exemptions - Qualifying Relativeの要件
14.Incomeの4分類
15.Non-capital assets
16.Taxable interest
17.Tax-exempt interest (reportable but not taxable)
18.Tax free distributions
19.Alimony
20.Child support
21.Business Expenses
22.Non-deductible Business Expenses
23.Net Taxable Loss
24.Uniform Capitalization Rules
25.Traditional IRA
26.Traditional IRA [Exceptions to penalty rule]
27.Passive activity
28.Passive activity losses [Rule]
29.Moving expenses
30.Taxable Miscellaneous Income
31.Partially Taxable Miscellaneous Items「Scholarships and fellowships」
32.Non-taxable Miscellaneous Items
33.Inherited property basis
34.Non taxable gain
35.Nondeductible loss
36.Educator expenses
37.Traditional IRA
38.Roth IRA’
39.Itemized deduction
40.Non-deductible medical expenses
41.Charitable contributions
42.Educational expenses
43.Deductible taxes and Non-deductible taxes
44.Casualty and Theft losses formula
45.Child and dependent care credit
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 Formula
2.Adjustments
3.Itemized deductions
4.Filer
5.Filing due dates
6.Single (Filing Status)
7.Married filing joint (Filing Status)
8.Qualifying widow (er)(Filing Status)
9.Head of household (Filing Status)
10.Birth and Death
11.Phase out
12.Dependency Exemptions - Qualifying Childの要件
13.Dependency Exemptions - Qualifying Relativeの要件
14.Incomeの4分類
15.Non-capital assets
16.Taxable interest
17.Tax-exempt interest (reportable but not taxable)
18.Tax free distributions
19.Alimony
20.Child support
21.Business Expenses
22.Non-deductible Business Expenses
23.Net Taxable Loss
24.Uniform Capitalization Rules
25.Traditional IRA
26.Traditional IRA [Exceptions to penalty rule]
27.Passive activity
28.Passive activity losses [Rule]
29.Moving expenses
30.Taxable Miscellaneous Income
31.Partially Taxable Miscellaneous Items「Scholarships and fellowships」
32.Non-taxable Miscellaneous Items
33.Inherited property basis
34.Non taxable gain
35.Nondeductible loss
36.Educator expenses
37.Traditional IRA
38.Roth IRA’
39.Itemized deduction
40.Non-deductible medical expenses
41.Charitable contributions
42.Educational expenses
43.Deductible taxes and Non-deductible taxes
44.Casualty and Theft losses formula
45.Child and dependent care credit
