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2014年美國(guó)CPA REG考試內(nèi)容及所占分值比例（IV）
Regulation(REG)
IV.Federal Taxation of Property Transactions(12% - 16%)
A.Types of Assets
B.Basis and Holding Periods of Assets
C.Cost Recovery(Depreciation,Depletion,and Amortization)
D.Taxable and Nontaxable Sales and Exchanges
E.Amount and Character of Gains and Losses, and Netting Process
F.Related Party Transactions
G.Estate and Gift Taxation
1.Transfers subject to the gift tax
2.Annual exclusion and gift tax deductions
3.Determination of taxable estate
4.Marital deduction
5.Unified credit
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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