Learning Objectives Identify transactions that may result in losses Determine the proper classification for losses Calculate the suspended loss from passive activities Identify what constitutes a passive activity loss

Learning Objectives Identify qualified medical expenses and compute the medical expense deduction Determine the timing of a medical expense deduction and the effect of a reimbursement Identify taxes that are deductible as itemized deductions

Learning Objectives Distinguish between deductions for and from AGI Discuss the criteria for deducting business and investment deducting travel and entertainment or List the substantiation requirements fo expenses Explain the timing of deductions under both the cash and accrual methods

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