This text takes a more conceptual, less technical approach to federal taxation. This approach presents taxation as a small number of unifying concepts; overriding principles that apply to all specific tax rules and regulations. These concepts define tax. Therefore, by knowing the underlying concepts that shape tax law, users can understand the wide range of tax rules and regulations without having to commit each one to memory.
This text takes a more conceptual, less technical approach to federal taxation. This approach presents taxation as a small number of unifying concepts; overriding principles that apply to all specific tax rules and regulations. These concepts define tax. Therefore, by knowing the underlying concepts that shape tax law, users 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: 254 mm
Breite: 203 mm
ISBN-13
978-0-324-02156-1 (9780324021561)
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Schweitzer Klassifikation
Part I: Conceptual Foundations of the Tax Law 1. Federal Income Tax: An Overview 2. Income Tax Concepts Part II: Gross Income 3. Income Sources 4. Income Exclusions Part III: Deductions 5. Introduction to Business Expenses 6. Business Expenses 7. Losses: Deductions and Limitations 8. Taxation of Individuals Part IV: Property Transactions 9. Acquisitions of Property 10. Cost Recovery on Property: Depreciation, Depletion, and Amortization 11. Property Dispositions 12. Nonrecognition Transactions Part V: Income Tax Entities 13. Choice of Business Entity: General Tax and Non-Tax Considerations/Formation 14. Choice of Business Entity: Operations and Distributions 15. Choice of Business Entity: Other Considerations Part VI: Tax Research 16. Tax Research Appendices A: Tax Rate Schedules and Tax Tables B: Tax Return Problem C: Tax Forms D: Statements on Responsibilities in Tax Practice.
