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ÃÑ 3514°Ç [¿ë¾î»çÀü¿¡¼­ ·Î ½ÃÀÛÇÏ´Â µ¥ÀÌÅ͸¦ ã¾Ò½À´Ï´Ù.]
¹ýÀμ¼(ÛöìÑáª; corporation tax)
¹ýÀμ¼ºñ¿ëÂ÷°¨Àü¼ø¼ÕÀÍ(ÛöìÑáªÞ¨éÄó¬ÊõîñâíáßìÌ; income and loss before income taxes)
¹ýÀμ¼ºñ¿ëÂ÷°¨Àü°è¼Ó»ç¾÷¼ÕÀÍ(ÛöìÑáªÞ¨éÄó¬ÊõîñÍ©áÙÞÀåöáßìÌ; continuing income and loss before income taxes)
¹ýÀμ¼ÀÇ ±â°£¹èºÐ(ÛöìÑáªÀÇ Ñ¢ÊàÛÕÝÂ; period allocation of corporation tax)
¹ýÀμ¼È®Á¤½Å°í¼­ÀÇ Á¦Ãâ(ÛöìÑáªü¬ïÒãéͱßöÀÇ ð«õó; submit of final corporation tax return)
¹ýÀνÇÀç¼³(ÛöìÑãùî¤àã; real entity theory)
¹ýÀÎÀ¸·Î º¸´Â ´Üü(ÛöìÑÀ¸·Î º¸´Â Ó¥ô÷; organizations to be treated as corporations)
¹ýÀÎÀüȯ(ÛöìÑï®üµ; incorporation of going business)
¹ýÁ¤°ú½Ç(ÛöïÒÍýãù; legal fruits)
¹ýÁ¤°ü¸®ÀÎ(ÛöïÒη×âìÑ; legal administrator)

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