| Edition |
2010 ed. |
| Description |
1 v. (various pagings) : ill. ; 29 cm. |
| Note |
Includes index. |
| Contents |
Introduction to taxation and understanding of the federal tax law. -- Working with the tax law. -- Computing the tax. -- Gross income: concepts and inclusions. -- Gross income: exclusions. -- Deductions and losses: in general. -- Deductions and losses: certain business expenses and losses. -- Depreciation, cost recovery, amortization, and depletion. -- Deductions:employee and self-employed-related expenses. -- Deductions and losses: certain itemized deductions. -- Investor losses. -- Tax credits and payments. -- Property transactions: determination of gain or loss, basis comsiderations, and nontaxable exchanges. -- Property transactions: capital gains and losses. -- Alternative minimum tax. -- Accounting periods and methods. -- Corporations: introduction and operating rules. -- Corporations: organization and capital structure. -- Corporations: distributions not in complete liquidation. -- Corporations: distributions in complete liquidation and an overview of reorganizations. -- Partnerships. -- S corporations. -- Exempt entities. -- Multistate corporate taxation. -- Taxation of international transactions. -- Tax practice and ethics. -- The federal gift and estate taxes. -- Income taxation of trusts and etates. |
| Subject |
Taxation -- Law and legislation -- United States.
|
|
Income tax -- Law and legislation -- United States.
|
| Added Author |
Willis, Eugene.
|
|
Hoffman, William H.
|
|
Maloney, David M.
|
|
Raabe, William A.
|
| ISBN |
9780324828610 (Student ed.) |
|
0324828616 (Student ed.) |
|
