Problems and solutions for federal income taxation / (Registro nro. 298920)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02407cam a2200301 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 20846447 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221220182321.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220909s2019 ncu f 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2019006497 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781531011109 |
| Qualifying information | (pbk.) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | PUCPR |
| Language of cataloging | spa |
| Description conventions | rda |
| 049 ## - LOCAL HOLDINGS | |
| Holding library | cicg |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF 6369 .85 |
| Item number | .M55 2019 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Miller, John A., |
| Dates associated with a name | 1950- |
| 245 10 - TITLE STATEMENT | |
| Title | Problems and solutions for federal income taxation / |
| Statement of responsibility, etc. | John A. Miller ; Jeffrey A. Maine. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Second edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Durham, North Carolina : |
| Name of publisher, distributor, etc. | Carolina Academic Press, |
| Date of publication, distribution, etc. | 2019. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | vii, 356 pages ; |
| Dimensions | 26 cm. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Media type code | n |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Carrier type code | nc |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Gross income -- Gains and losses from dealings in property -- Gifts and inheritance -- Discharge of indebtedness -- Fringe benefits -- Business and investment expense deductions -- Capital expenditures -- Depreciation and amortization -- Deductible personal expenses : casualty and theft losses -- Other deductible personal expenses : interest, taxes, charitable gifts, and medical expenses -- The deduction hierarchy : adjusted gross income, taxable income, the standard deduction, and the personal exemptions -- Timing rules and related principles -- Ordinary tax rates and taxpayer classification -- Tax credits -- First review problem -- Capital gains and losses -- Quasi-capital assets -- Recapture of depreciation -- The charitable contribution deduction -- Second set of review problems -- Residential real estate -- Hobby losses -- Like kind exchanges -- Involuntary conversions -- Installment sales -- Limitations on deductions -- Intellectual property development and acquisitions -- Intellectual property sales and licenses -- Assignment of income -- Alimony & support -- Transfers of property between spouses or incident to divorce -- Education benefits and costs -- Personal injury recoveries and punitive damages -- Attorney's fees -- Retirement resources and deferred compensation -- Overview of entity taxation -- Corporate formations -- Partnership formations -- Overview of international income taxation -- Overview of estate and gift taxation -- Tax practice and procedure. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax |
| General subdivision | Law and legislation |
| Geographic subdivision | United States. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Maine, Jeffrey A., |
| 942 ## - | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Libro |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type | Public note |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Biblioteca de Derecho Mons. Fremiot Torres Oliver | Biblioteca de Derecho Mons. Fremiot Torres Oliver | Sala de Reserva | 04/10/2022 | Carolina Academic Press | 50.14 | KF 6369 .85 .M55 2019 | 70000000905528 | 11/10/2022 | 10/10/2022 | Libro | Este libro sólo se prestará a los profesores |