This text takes a more conceptual, less technical approach to federal taxation. It presents taxation as a small number of unifying concepts, overriding principals that apply to all specific tax rules and regulations, and these concepts define tax. Therefore, by knowing the underlying concepts that shape tax law, students can understand the wide range of tax rules and regulations without having to commit each one to memory.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Editions-Typ
Maße
Höhe: 286 mm
Breite: 222 mm
Gewicht
ISBN-13
978-0-324-00930-9 (9780324009309)
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Schweitzer Klassifikation
Foundations of the Tax Law: Federal income tax - an overview; income tax concepts. Gross income: Income sources; income exclusions. Deductions: Introduction to business expenses; business expenses; losses - deductions and limitations; taxation of individuals. Property transactions: acquisitions of property; cost recovery on property - depreciation, depletion, and amortization; property dispositions; nonrecognition transactions. Income tax entities: Choice of business entity - part I; choice of business entity - part II. Tax Research: Tax research. Appendices: tax rate schedules and tax tables; tax return problem; tax forms; statements on responsibilities in tax practice.
