West's federal taxation. Comprehensive volume
West's federal taxation. Comprehensive volume
general editors, Eugene Willis ... [et al.] ; contributing authors, James H. Boyd ... [et al.].
- St. Paul West Pub. Co. 1994.
Includes index.
Introduction to taxation & understanding federal tax law -- Tax determination, personal and dependency exemptions -- Gross income, concepts & inclusions -- Gross income, exclusions -- Deductions and losses -- Passive activity losses -- Deductions & losses -- Depreciation, cost recovery, amortization and depletion -- Deductions, employee expenses -- Deductions & losses, certain itemized deductions -- Tax credits -- Property transactions, determination of gain or loss, basis considerations and nontaxable exchanges -- Property transactions, capital gains & losses, section 1231 & recapture provisions -- Alternative minimum tax -- Accounting periods & methods -- Corporations, operating rules & related corporations -- Corporations, organization & capital structure -- Corporations, distributions not in complete liquidation -- Corporations, distributions in complete liquidation & overview of reorganizations -- Corporate accumulations -- S corporations -- Partnerships -- Tax-exempt entities -- Taxations of international transactions -- Tax administration & practice -- Federal gift & estate taxes -- Income taxation of trusts & estates -- Working with the tax law.
[The book] is an abridged version of West's Federal Taxation: Individual Income Taxes and West's Federal Taxation: Corporations, Partnerships, Estates and Trusts.... The [book] is designed to provide flexibility for those who offer only once course in Federal taxation, or for a two course sequence. - Pref.
0314008209
Taxation--Law and legislation--United States.
Income tax--Law and legislation--United States.
343.7304
Includes index.
Introduction to taxation & understanding federal tax law -- Tax determination, personal and dependency exemptions -- Gross income, concepts & inclusions -- Gross income, exclusions -- Deductions and losses -- Passive activity losses -- Deductions & losses -- Depreciation, cost recovery, amortization and depletion -- Deductions, employee expenses -- Deductions & losses, certain itemized deductions -- Tax credits -- Property transactions, determination of gain or loss, basis considerations and nontaxable exchanges -- Property transactions, capital gains & losses, section 1231 & recapture provisions -- Alternative minimum tax -- Accounting periods & methods -- Corporations, operating rules & related corporations -- Corporations, organization & capital structure -- Corporations, distributions not in complete liquidation -- Corporations, distributions in complete liquidation & overview of reorganizations -- Corporate accumulations -- S corporations -- Partnerships -- Tax-exempt entities -- Taxations of international transactions -- Tax administration & practice -- Federal gift & estate taxes -- Income taxation of trusts & estates -- Working with the tax law.
[The book] is an abridged version of West's Federal Taxation: Individual Income Taxes and West's Federal Taxation: Corporations, Partnerships, Estates and Trusts.... The [book] is designed to provide flexibility for those who offer only once course in Federal taxation, or for a two course sequence. - Pref.
0314008209
Taxation--Law and legislation--United States.
Income tax--Law and legislation--United States.
343.7304