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标题: AICPA读书笔记REG之Individual Taxation(一） [打印本页]

作者: kevin 时间: 2014-4-8 19:27
标题: AICPA读书笔记REG之Individual Taxation(一）
本帖最后由 kevin 于 2014-4-8 19:34 编辑

I. Gross Income On Individual Returns

A. In General

1. Definition of Gross Income

Gross income includes all income from whatever source derived, unless specifically excluded.

注释: Gross income包含所有收益，除了法律做出特殊规定的项目。

2. Realized and Recognized

In order to be taxable, the income must be both realized and recognized:

a. The income must be realized: accrual or receipt of cash, property, or service.

EXAMPLE:

Value of one’s home increases $2,000 during year. Only if the house is sold will the increase in value be realized.

b. The income must also be recognized: must be included on the tax return.

3. General Rule of Computation
注意: 如果交易是需要纳税的，应以公允价值计入收入，资产价值等于公允价值；如果交易不需要纳税，收入为零，资产价值为账面价值。

Transaction	Income	Basis
Taxable	FMV	FMV
Non-taxable	Zero	NBV

4. Types of Income

Type	Explanation
Ordinary	Salary, wage, state and local tax refunds, alimony, IRA, prize etc.
Portfolio	Interest and dividends
Passive	Rental income, Royalties, investment in partnership and S corp.
Capital	Sales of capital assets

Only passive losses may offset passive income and net passive loss is not deductible.

作者: mcjm26 时间: 2014-4-10 04:01
感谢分享！每天学一点点！

作者: vivianm5168 时间: 2014-7-9 01:57
感谢楼主

作者: mithsieh 时间: 2014-10-12 16:37
謝謝Kevin大分享!

作者: emilychung0330 时间: 2015-9-22 09:54
謝謝分享