02331nam a2200265Ia 4500001000700000003000500007005001700012008004100029020001500070035002000085035002500105040001300130043001200143082001300155245014800168260003500316500002000351505117600371520031201547650005701859650005201916700002701968700002601995740004402021166046BIBL20221221062753.0921214s1994    mnu           001 0 eng d  a0314008209  a(OCoLC)27120987  aNNRB (DV0815(21)) RC  aRFBcRFB  an-us---  a343.730400aWest's federal taxation.pComprehensive volumecgeneral editors, Eugene Willis ... [et al.] ; contributing authors, James H. Boyd ... [et al.].  aSt. PaulbWest Pub. Co.c1994.  aIncludes index.0 aIntroduction 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.  a[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. 0aTaxationxLaw and legislationzUnited States.2Local 0aIncome taxxLaw and legislationzUnited States.10aWillis, Eugene.2Local10aBoyd, James H.2Local01aFederal taxation, comprehensive volume.