| 000 | 02414nam a2200289Ia 4500 | ||
|---|---|---|---|
| 001 | 166046 | ||
| 003 | BIBL | ||
| 005 | 20221221062753.0 | ||
| 008 | 921214s1994 mnu 001 0 eng d | ||
| 020 | _a0314008209 | ||
| 035 | _a(OCoLC)27120987 | ||
| 035 | _aNNRB (DV0815(21)) RC | ||
| 040 |
_aRFB _cRFB |
||
| 043 | _an-us--- | ||
| 049 | _aPUXA | ||
| 082 | _a343.7304 | ||
| 245 | 0 | 0 |
_aWest's federal taxation. _pComprehensive volume _cgeneral editors, Eugene Willis ... [et al.] ; contributing authors, James H. Boyd ... [et al.]. |
| 260 |
_aSt. Paul _bWest Pub. Co. _c1994. |
||
| 500 | _aIncludes index. | ||
| 505 | 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. | |
| 520 | _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. | ||
| 650 | 0 |
_aTaxation _xLaw and legislation _zUnited States. _2Local _9177091 |
|
| 650 | 0 |
_aIncome tax _xLaw and legislation _zUnited States. _9114259 |
|
| 700 | 1 | 0 |
_aWillis, Eugene. _2Local _9189450 |
| 700 | 1 | 0 |
_aBoyd, James H. _2Local _964663 |
| 740 | 0 | 1 | _aFederal taxation, comprehensive volume. |
| 999 |
_c132802 _d132802 |
||