02414nam a2200289Ia 4500 166046 BIBL 20221221062753.0 921214s1994 mnu 001 0 eng d 0314008209 (OCoLC)27120987 NNRB (DV0815(21)) RC RFB RFB n-us--- PUXA 343.7304 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. Taxation Law and legislation United States. Local 177091 Income tax Law and legislation United States. 114259 Willis, Eugene. Local 189450 Boyd, James H. Local 64663 Federal taxation, comprehensive volume. 132802 132802 0 0 0 343_730400000000000_W516 0 evl 44859 10 10 1 2016-05-27 246588 0 343.7304 W516 80000001683831 2016-05-27 00:00:00 r:166046 z:NCC:D 6 0 0 0 343_730400000000000_W516 0 evl 44864 10 10 1 2016-05-27 246589 0 343.7304 W516 80000001683823 2016-05-27 00:00:00 c. 2 r:166046 z:NCC:D 6