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  <titleInfo>
    <title>Income tax fundamentals</title>
  </titleInfo>
  <name type="personal">
    <namePart>Whittenburg, Gerald E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Gill, Steven.</namePart>
    <role>
      <roleTerm type="text">author</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">at</placeTerm>
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    <dateIssued encoding="marc">2020</dateIssued>
    <edition>2020 edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>1 v. (various pagings) : illustrations, forms ; 28 cm.</extent>
  </physicalDescription>
  <tableOfContents>1. The Individual Income Tax Return -- 2. Gross Income and Exclusions -- 3. Business Income and Expenses -- 4. Additional income and the qualified business income deduction -- 5. Deductions for and from AGI -- 6. Accounting periods and other taxes -- 7. Tax credits -- 8. Depreciation and sale of business property -- 9. Payroll, estimated payments, and retirement plans -- 10. Partnership taxation -- 11. The corporate income tax -- 12. Tax administration and tax planning -- Appendices.</tableOfContents>
  <targetAudience authority="marctarget">general</targetAudience>
  <note type="statement of responsibility">Gerald E. Whittenberg, Steven L. Gill.</note>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Tax returns</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>United States</geographic>
    <topic>Problems, exercises, etc</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
  </subject>
  <classification authority="lcc">KF6369 .W458 2020</classification>
  <classification authority="ddc">KF6369 .I525</classification>
  <identifier type="isbn">9781285439525 : $165.00</identifier>
  <identifier type="isbn">9780357108239</identifier>
  <identifier type="isbn">035710823x</identifier>
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    <recordCreationDate encoding="marc">151015</recordCreationDate>
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