회계 세무 공부/AICPA 공부 요약76 2025 CPA score release date (from AICPA web) Core sectionIf the AICPA receives your exam data file byYour target score release date is:23-Jan07-Feb14-Feb25-Feb09-Mar18-Mar31-Mar09-Apr23-Apr08-May16-May17-Jun08-Jun10-Jul23-Jul07-Aug15-Aug26-Aug07-Sep16-Sep30-Sep09-Oct23-Oct07-Nov15-Nov25-Nov08-Dec16-Dec31-Dec13-Jan Discipline sectionTesting DatesYour target score release date is:January 1 - 3114-MarApril 1 - 3016-MayJune 1 - 30 17-JulJuly.. 2024. 12. 5. Property contribution C corporation property contribution 0. Section 351하기 2가지 조건을 충족한다면 gain/loss는 인식되지 않는다. (Section 351)1) Property만 contribution 한 경우: Property is transferred to a corporation solely for stocks2) 80% 이상의 voting power을 갖는경우: stock possessing at least 80 percent of the totalSection 351(a) provides that no gain or loss shall be recognized if property is transferred to a corporation by one or more per.. 2024. 11. 15. [TCP] 암기 1. Taxation of property transactionLike kind exchange sec1031realproperty not for personal use, inventory stock bond, foreign real propertywithin 180 days Involuntary conversion sec 1033gain is not recognized if the same class of property is purchased within the replacement periodpersonal property within 2yrs, real property within 3yrs losses from a related party- 2촌이내, more than 50% SH- losses .. 2024. 11. 10. [REG]Tax-exempt organization 1. 'C' corporation추후에 Exemption organization 신청함, can be revoked 2. 2 Test 1) Organization test 501(c): educational org, religious org, charitable org, social club, private foundation 2) Operational test: Not for profit 3. F990 F990: info return exception for small organizations(less than 50K) / religious - must disclose the id of all substantial contributors, in addition to the amou.. 2024. 10. 23. [REG] Transactions in Property InventorySch1, Sch C, Sch FInvestment7. CG/LBiz propertySch1 other G/L1. Tax considerations in property transactions Amount realized(selling price)? Cash / FMV property received / Liability assumedBasis of property sold or exchanged? Type of property has been sold or exchanged? Personal / Investment / BusinessCharacter of the gain or loss?Holding period of the property begin? Fresh holding perio.. 2024. 9. 18. [REG] Education funds and credits Education Funds- contributions not deductible Series EEsec 529ESA(education Saving A/C)ContributionAny amountGift amount at exclusion2K per child(before 18)Distribution(principle)not taxablenot taxablenot taxableDistribution(earnings)Qualified education>not taxableQualified education>not taxableQualified education>not taxable - 20yrs- 기명식- 증여세 공제금액만큼만 가능 $16K- Education IRA- MAGI 금액 영향 받음 Educa.. 2024. 9. 13. [REG] 1040 Gross income inclusion & exclusion 1. Entities in Tax LawTaxable EntityNon taxable EntityIndividualsC corporationFiduciary(Trust, Estate)PartnershipS CorporationSole proprietorship(self-employed income) 2. Types of taxesIncome taxTransfer taxEmployment taxState/Local gov taxFederal income taxState/local income taxForeign income taxFederal gift and estate taxState gift and estate taxSocial security taxFederal/state unemployment t.. 2024. 8. 18. AICPA 각 과목별 문항수 ( Multiple choice question, simulations) SectionSection timeMultiple-choice Q (MCQs)Tasked-based simulations (TBSs)AUD - Core 4 hours787FAR - Core4 hours507REG - Core4 hours728BAR - Discipline4 hours507ISC - Discipline4 hours826TCP - Discipline4 hours687* AICPA 협회 final Blue print에서 발췌함 2024. 8. 16. 2024 US CPA Score Release Date (aicpa 시험결과 발표일) + final blue print * aicpa 홈페이지 final blue print에서 발취https://www.aicpa-cima.com/resources/download/learn-what-is-tested-on-the-cpa-exam Learn what to study for the CPA ExamThe CPA Exam Blueprints are a foundational study tool detailing all eligible CPA Exam content. Learn more about the Exam’s topics and format.www.aicpa-cima.com 2024. 8. 15. 이전 1 2 3 4 ··· 9 다음 반응형
