第一节课程特点及学习方法 第二节国际货物买卖的概念及特点 第三节国际货物买卖合同及其法律适用 第四节进出口贸易的基本业务程序

一、国际货物运输保险的意义 二、海上货物运输保险的承保范围 三、我国海运货物保险险别 四、合同中的保险条款 五、海运货物保险实务

U.S. TAX OF FOREIGN- RELATED TRANSACTIONS Jurisdiction to tax Taxation of U.s. citizens& residents Taxation of nonresidents s. taxation of foreign activity Foreign sales corporations

Role of the IRS Audits of tax returns Requests for rulings Due dates Failure-to-file/pay-penalties Estimated taxes Severe penalties

Fiduciary taxation Basic concepts and definitions Trust taxable income Distributable net income(DNI) Simple trusts Complex trusts Income in respect of a decedent

The estate tax formula Gross estate valuation Gross estate items Deductions Computation of tax liability Generation-skipping- transfer tax

Unified transfer tax system Transfers subject to gift tax Annual exclusion Deductions Gift-splitting Tax computation

S corporation requirements S corporation election Termination of S election Iax year Ordinary income/loss and separately stated items Special S corporation taxes

SPECIAL PARTNERSHIP ISSUES (1 of 2) Nonliquidating distributions 8751 assets Liquidating distributions Sale of partnership interest Retirement or death of a partner Termination of a partnership

PARTNERSHIP FORMATION & OPERATION(of2) Partnership definitions Overview of partnership taxation Contributions of Property Partnership elections Ordinary income/loss vs. separately stated items Partners' distributive share of items