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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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[Title]
ѱΰ ̱ ʵ. U.S.A. Ӽ IeBook ̸ ϱ ̹ üؽƮ ҵ PDF eBook ѱΰ ̱ ʵ. U.S.A. Ӽ I ̱ Ӽ I [ PDF
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úз

īװ з



Ұ

Ӹ


å ̱ ߿ Ӽ κ ٷ ̱ ø ̿.


̱ ϰ ϸ ̰ ϰ ־.


ѱ ϸ ΰ ε. ϴٸ, ѱ ɷ ׸ Ʒ Ģ Ա ϰ ִ ̱ ̶ ø ǿ.



׸ ̿ ؼ ѱ ηɿ شϴ ̱ 繫 (Federal Treasury Regulation)̶ ִµ. Ī Code of Federal Regulation(C.F.R)̶ ̱ ԵǾ ǰ ִµ.


̱ ѱ ɷ̶ , ٷ ش μ Regulation̶ ־ 񱳰 ̱ 繫η Internal Revenue Code ̱ ؼ ϰ ϰ ־.


Կ ѱ Ģ 񱳰 ȵǿ.

̿ ؼ ̱ û IRS ̷ ̱ Policy ؼ ؼ ߰ ϰ ֱ.

̱ ȸ ̱ Internal Revenue Code ̱ 繫ΰ Federal Treasury Regulation ̱ û IRS ϴ Policy ؾ μ ̱ ü踦 ־.


å ̹ ⺻ ̱ ߿ ҵ漼 κ ϰ, Ư Ӱ ϴ ̱ ˾ƺ ϰ ־.

̱ Ӽ , ׸ ũ 3 κ ̱ Ӽ ؿ.


׷ 켱 Ӽ ⺻ ٷ ϰ, ü Ӽ, , κ ļ ø åκп ٷ ̿.


ü ȣ ̵ ̶ ٽɺ ϱ ϱ.


߰ ̵ ߿ Ʈ 켱 ϴ ϰ .


̷ Ⱑ ̷ ڿ ø 2 Ӽ ϰ ֱ. 3, 4 ٷ , װ 캸ø ǿ.


å 鼭 ϸ 𸣴 鼭 Ǯ Ϸ ϰ , ׷ ̶ , ׸ ̶ Ӹ Ͻô κ̶ ô ׷ ڽŰ õ Ͻø ణ ʿϽñ.


׸ ϸ ̱  Ͻô ѱ Ϸ Ͽ. ̷ ̱  ϴ 쿡 ѱ ϰ ߾.


׷, ٺ ü谡 ٸ ѱ  쿡 Ƿ ߾.


̷ Ͻø鼭 ø ̳ ̱ Ͻô ڽ ذϽðų ñ Ϳ Ͻôµ ǽ ƿ.


, å ̱ 𸣽ð, ̱ 𸣽ð, ׸ ̱ 𸣽ô Ϲ ڴ ߴٴ Ͻð ż ʿ ؿ Ǹ ڽϴ.


ȭ ô밡 ƴ϶, ̹ 鸸 ѱе ̱ ְ, ʸ ѱ ̱ ̳ ε̳ Ӵϰų Ͽ ð ð, Ȱ Ͻð ŵ.


̷ е鵵 Ͻô ̱ Ȱ ϰų ü  , Ȥö ڳп Ѱְ Ǹ   ñ Ͻô ƿ.


׸, ̱ Ͻô ̱ùαڳ ֱ ѱе鵵 ̷ Ȱ.


׷ å ѱ ô ѱ̽ðų, ƴϸ ̱ Ϸ dzʰ ̳, ƴϸ ̱ ̱̳ ֱڷ ô е Ϸ ߾.


Ӽ ʿ ̶ ȴٸ 帳ϴ.


2020.2.10.



ø 1
Ӽ

< >

1 - (Gratuitous Transfer of Property) ˾ƾ ұ?
2
1. ̱ Ӽ ˾ƾ ұ? 3
2. ̱ δ (Gratuitous Transfer) ӿ  (Tax) ޱ? 8
3. ̱ δ ̷ Ӱ ޱ? 10
4. ̱ δ ΰ ִ ƴϿ. 13
5. ̿ ̱ ǻ Ӽ δ 鼼 α ̿. 15


2 - (TAX) (Property) ׸ 뵿 (Earned Income) ? 19

1. ̶ ܾ Tax ˾ ? 20
2. ȿ(Negative Effect) Ϳ ˾ ? 22
3. ȿ (Property) ҵ溸ٴ 뵿(Labor) ҵ濡 ũٰ ؿ 25
4. ӿ Ǵ ƴ 뵿 밡 ٷμҵ(Earned Income) 캸 Ѿ? 27
5. ̱ Earned Income̶ ˾ ? 28
6. ٷμҵ Earned Income ӿ ʰδ(Deadweight loss)Ѵٰ ؿ. 33
7. ʰδ(Deadweight Loss) ᱹ ݺΰ ߻ϴ սǺ(Loss)̶ ǿ. 35
8. 뵿 ҵ(Earned Income) ȿ ˾ ? 36
9. (Property) 쿡 뵿(Labor) ̷ ȿ ų ٰ ؿ 40
10. (Property) ȿ ų ? 42


3 ̱ 漼 Earned Income ̸ ϰ Ѿ? 46

1. ̱ ̷ Earned Income Capital Gain(ں) Ǵ Free Transfer of Property or Wealth( )  ұ? 47
2. Ѱܹ޴ (Donee) Ǵ (Beneficiary) ؿ 48
3. 忡 Ѱܹ鼭 ٸ ʾƿ. 49
4. ̱ 漼 ̷ ϰ ֱ 50
5. 漼 ̷ 츦 ϴ ұԸ ̳ ü °踦 ȣϱ Եȴٰ ؿ. 52
6. ̷ ޿ ǵ ƿ. 54
7. ̿ܿ ̱ 뵿 ϴ ־. 57
8. ̱ γ κ ο ӿ ΰ ʰ ִٰ ؿ. 59
9. 漼 꿡 ؼ ÷̼ ؼ 븦 ϴµ, ٷμҵ ׷ ̵ ־. 62
10. Earned Income ؼ ռװ Ȱ ϸ ٷμҵ濡 ؼ ʿ䰡 ȴٰ ؿ. 65
11. ̱ 泻 7ִ ٷμҵ濡 ҵ漼 ΰ ʴ ־. 68


4 ̱ ΰ ӿ ű Ͽ (History of Enactment of TAX Code for Gifts and Estate) 캼? 71

1. ̱ λӸ ƴ϶ ε Ӽ ŵξ. 72
2. ̱ ΰ Ӽ ΰϱ 1916Ϳ. 74
3. ̱ ΰ ΰϱ 1932 Ϳ. 78
4. ̱ Ӽ ó յ 1976̶ ؿ. 80
5. 2001 ռװ ū ȭ ־. 82
6. ̱ δ 2010⵵ Ӽ ΰ Թ ü ʾƼ ؿ Ӽ ʾҾ. 84
7. 2010⿡ Ӽ ΰ Թ Ⱑ ƿ. 87
8. ̱ ΰ ü踦  ǻ 2011Ϳ. 89
9. 2011 ٽ ƿ. 91
10. 2012 Ӽ ְ 40% . 94
11. 2012 Ӽ ռװ ѵ׵ Ͻױ. 95
12. 2012 2010⿡ 꿡 ó صξ. 99
13. ǰ ִ 2018⵵ ˾ ? 108
14. 2018⵵ Ӽ ū Ư¡ ռװ ѵ û ߴٴ ̿. 110
15. 2018 ռװѵ 2 ? 113
16. ̱ ̷ ռװ ѵ Ѿ Ӽ ̳ ü ٰ ؿ. 115


5 ̱ ü ˾ƺ ؿ 119

1. 켱 ̱ Ǵ (Gratuitous Transfer)̶ ϱ 120
2. ̱ ΰ ص ü ⺻ ˾ƺ. 123
3. ̱ ϰ ִ 3 ü踦 ˾ ? 125
4. ̱ ̷ ϴ 쿡 ϴ ٰſ ˾ ? 128
5. ̱ ֿ ϴ (Gift) ٽ Ȯϰ Ѿ ? 134
6. ̷ ̱  ؼұ? 137
7. ̱ 쿡 Ǵ Estate ̶  ұ? 139
8. ̱ ü(Property) ƴ϶ ϴ (Act of transfer) ؾ ؿ. 143
9. (property) ü ƴ϶, ̶ (act) Ѵٴ ü ǹϱ? 148


6 ̱ 漼 Ӽ ΰϴ Ǵ (Tax Base)̶ ϱ. 151

1. ̷ 쿡 ΰ ݾ ϴ (Tax Base)  ұ? 152
2. ԵǴ ƴ ϴ Adjustment ؿ 155
3. ݾ ̷ ð ؿ. 157
4. ̱ ̰ ڳ ҵ(Income) ʾƿ. 159
5. ̱ ڸ Ӽ ΰϴ , ڰ Ӽ ְ ǿ. 161
6. ̱ ο а , 鼼 ϰ ־. 162
7. ̱ 쿡 ܱο ִ 쿡 ޸ϰ ־. 167


7 ̱ 漼 Ӽ (Tax Rate) ˾ƺ. 171

1. ϴ ְ (Maximum Rate) 󸶳 ɱ? 172
2. ̱ δ Ӽ ؼ ϳ ǥ ϰ ־. 173
3. ̱ ̿ ְ ϴ 찡 ǻ ¥ ־. 181


8 ̱ 漼 ϰ ִ Ӽ κΰ ȥ(Marital Deduction) ˾ƺ. 184

1.κΰ ȥ(MARITAL DEDUCTION) ? 185
2. ̱ ù ƴϸ ̷ ȥ ־. 192
3. κΰ ᰡ Ǹ (Terminable Interests) 쿡 ʾƿ. 201
4. ̱ ϴ ᰡ Ǹ ƿ. 209
5. ڱͼӱǺ (Joint Tenancy)̶ Ϳ ˾ ? 217
6. (Tenancy by the entirety)̶ Ϳ ˾ ? 224


9 ̱ 漼 ϰ ִ ռװ(Unified Tax Credit) ˾ƺ. 228

1. ռװ ΰ? 229
2. 뵿 ҵ(Earned Income) ؼ ̷ ռװ . 233
3. ռװ ̿ ݻ ƿ. 234
4. ռװ(Unified Credit) ̱ 漼 캼. 238
5. ̷ ռװ ѵ 鼼 κΰ ؼ ־(Portability Between Spouses). 244


10 ̱ ݾ(Annual Exclusion Amount) ˾ƺ. 250

1. ϰ Ǹ ŭ پ ߿ Ӽ ̴ ǰ ǿ. 251
2. ϸ ݾ(Annual Exclusion Amount) ŭ ظ پ Ӽ ־. 252
3. ϰ Ǹ ڰ ǹǷ ŭ 꿡 پ. 253
4. 쿡 Ǵ (Annual Gift Exclusion) ˾ƺ. 257
5. ݾ ؼ ӱݾ ̴ 캸 ؿ. 263
6. ݾ ̿ϸ Ӽ ̴ ȿ ־. 266
7. κб(partial interest) Ȱؼ ų ݾ׸ŭ ϴ ϸ Ӽ ־. 268
8. ̱ ؼ ݾ(Annual Exclusion Amount) ؼ (Unlimited Exclusion) ؿ. 273
9. Ƿ ϴ 쿡 Ϲ ѵװ ߰ . 276


11 ̱ 漼 Ӽ ̴ Ÿ ˾ƺ. 290

1. Ź(Trust) ̿ؼ ̴ ־. 291
2. ϸ鼭 Ź ͽŹ(grantor trust) ̿ϴ Ӽ ־. 296
3. ϸ鼭 (family limited partnerships) ̿ϴ ̿ϸ Ӽ ־. 302
4. Ż(expatriation) ڿ ϴ Ӽ ֱ. 311


12 ̱ 漼 Ϳ ˾ƺ. 338

1. Ϳ ˾ ? 339
2. 1916⿡ Ӽ ۵ ̶ ʾҴٰ ؿ. 345
3. , 밣 Ӽ ȸǰ ȭǰ Ǿ. 347
4. ڵ ̷ ־ ؿ. 349
5. ̱ δ 1976⿡ ̸ μ ̷ ΰϱ ߾. 351
6. 1986⿡ (Generation Skipping)̶ ϱ? 354
7. Skip Person ̶ ϱ? 356
8. ̷ ݿ ? 358
9. Ϲ Ӽ ߿ ̰ ? 367
10. ݾ(GST Exemption Amount)̶ ̿ؼ ϰ ǿ. 370




Ұ

ѱȣ ̱ȣ

← End



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