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ù°, ÃÖ±Ù±îÁö º¯ÈµÈ ÃâÁ¦°æÇâÀ» ¹Ý¿µÇÏ¿© ÇâÈÄ ÃâÁ¦°¡´É¼ºÀÌ ÀÖ´Â Multiple¹®Á¦¿Í Simulation ¹®Á¦µéÀ» ´ëÆø º¸ÃæÇÏ°í ÀÌ¿¡ ´ëÇÑ ÇØ´äÀ» ÷ºÎÇÔÀ¸·Î½á º»¼¿¡ Àִ¹®Á¦µé¸¸À¸·Îµµ AICPA½ÃÇè ÃâÁ¦°æÇâ¿¡ ¿Ïº®È÷ ´ëºñÇÒ ¼ö ÀÖµµ·Ï ÇÏ¿´´Ù.
µÑ°, AICPA½ÃÇè¿¡ ´ëºñÇÏ¿© »õ·ÎÀÌ °³Á¤µÈ ¹Ì±¹¼¼¹ýÀÇ ³»¿ëÀ» ¸ðµÎ ¹Ý¿µÇÏ¿´°í, ÃÖ±Ù ÃâÁ¦ºñÁßÀÌ ³ô¾ÆÁø ¼¼¹«´ë¸®ÀÎÀÇ Ã¥ÀӺκÐÀ» Ãß°¡·Î º¸ÃæÇÏ¿´´Ù.
¼Â°, ¹Ì±¹¼¼¹ýÀ» ¸íÈ®È÷ ÀÌÇØÇÒ ¼ö ÀÖµµ·Ï Çϱâ À§ÇÏ¿© Çѱ¹¾î ¹ø¿ªÀ» ÇÔ²² Á¦½ÃÇÏ¿´°í Çѱ¹¾î ¹ø¿ªºÎºÐÀº »çÀüÀû ´Ü¾îÇؼ®¿¡ ±×Ä¡Áö ¾Æ´ÏÇÏ°í ¹Ì±¹¼¼¹ýÀÇ ÃëÁö¸¦ ÇÔ²² Æ÷ÇÔÇÏ¿´À¸¸ç, µµÇ¥¸¦ ÃÖ´ëÇÑ È°¿ëÇÏ¿© ¼³¸íÇÔÀ¸·Î½á º¹ÀâÇÑ ¼¼¹ýÀÇ ³»¿ëÀ» ü°èÀûÀ¸·Î ÀÌÇØÇÒ ¼ö ÀÖµµ·Ï ÇÏ¿´´Ù.
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Title 1. General
Title 2. Individual Taxation
Chapter 1. Outline of Individual Income Tax
Chapter 2. Filing Status
Chapter 3. Gross Income
Chapter 4. Above The Line Deductions
Chapter 5. Itemized Deductions
Chapter 6. Business Income Deduction
Chapter 7. Tax Credits
Title 3. Transactions in Property
Chapter 1. Basis of Property
Chapter 2. Depreciation
Chapter 3. Disposition of Property
Title 4. Carporations
Title 5. Partnership
Title 6. S-Corporations
Title 7. Gift and Exempt Organizations
Title 8. Responsibilities in Tax Services
Appendix
Solutions
Index
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