회계 세무 공부112 [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. [REG] 암기 25Ksocial security benefits taxable if MAGI exceeds certian threshold50% 25K single 32K MFJ, 85% 34K single 44K MFJ Deductible loss, Materially participated rental activity25K-50%(AGI-100K) 250KSale or exchange of principal residence(sec121)1) Up to 500,000 of gain for MFJ(single 250,000) excluded from sale of principal residence2) RequirementsPrincipal residence > must be owned+occupied for 2/.. 2024. 8. 15. [REG] CPA's liability Duty to act with reasonable care: client + any person or limited foreseeable class of persons who the CPA knows will be relying on the CPA's work 1. Corp > CPA - Breach of contract - Torts: Negligence 2. 3rd party- Torts Foreseen(known party) 기존채권자negligencegross negligenceconstructive fraudfraudForeseeable party(미래채권자)Gross negligencecontractive fraudFraudLegal liabilities Contract princi.. 2024. 8. 6. [REG] FED LEG Process Primary authoritative sources- provisions of the Internal Revenue Code, statutory provisions- Treasury Regulations- IRS rulings( revenue rulings, revenue procedures, explanations of such treaties)- Court cases Appeals process 1) Agreement not reached at revenue agent level > copy of revenue agent's report + 30day letter> Request an administrative appeal with an appeal officer(appeals.. 2024. 8. 6. 이전 1 2 3 4 5 ··· 13 다음 반응형
