Learning Objectives Determine the realized gain or loss from the sale or other disposition of property Determine the amount realized from the sale or other disposition of property Determine the basis

Learning Objectives Explain the conditions that must exist for an item to be excluded from gross income Determine whether an item is income Decide whether specific exclusions are available Understand employment-related- fringe benefit exclusion items

Learning Objectives Explain the difference between economic, accounting, and tax concepts of income Explain the principles used to determine who is taxed on a particular item of income

Learning Objectives Use the tax formula to compute an individual's taxable income Determine the amount allowable for the standard deduction Determine the amount and the correct number of personal and dependency deductions

Learning Objectives Discuss the history of taxation Differentiate between three types of tax rate structures Describe the various types of taxes Discuss what constitutes“good” tax structure Describe the tax entities in the federal income tax system

一、地域的概念 按照地理要素的空间分布所划定的地球表面的某一特定部分

一、利率是由什么决定的 二、影响货币需求的因素 三、什么是流动偏好陷阱 四、货币需求函数 五、货币供求均衡和利率的决定

一、国民收入决定于消费和投资 二、必消费由消费倾向和收入决定 三、必消费倾向较为稳定 四、必投资由利率和资本边际效率决定 五、利率决定于流动偏好和货币数量 六、必资本边际效率由预期收益和重置成本或 七、资产的供给价格决定

一、两个市场同时均衡时的利率和收入 二、均衡收入和利率的变动

一、LM曲线及推导 二、LM曲线的斜率 三、LM曲线的移动