Federal Income Taxation
Basic Concepts and Applications, 1999 Edition
Published on 31. December 2000
Book
Paperback/Softback
576 pages
978-0-13-012122-6 (ISBN)
Description
For the introductory undergraduate personal income tax or income tax procedure course. This book requires no previous knowledge of taxation. It teaches students how to prepare individual income tax returns and solve tax problems. This thorough, easy-to-read and easy-to-understand text provides complete coverage of the taxation of individuals for the 1998 tax year.
More details
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 276 mm
Width: 210 mm
Weight
1000 gr
ISBN-13
978-0-13-012122-6 (9780130121226)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Content
Preface. 1. Overview of the Tax Structure. 2. Tax Determination, Payments, and Reporting Procedures. 3. Gross Income Inclusions. 4. Gross Income Exclusions and Adjustments to Income. * Cumulative Problem (Chapters 1 - 4). 5. Personal Itemized Deductions. 6. Other Itemized Deductions. * Cumulative Problem (Chapters 1 - 6). 7. Self-Employment. 8. Depreciation, Cost Recovery, Depletion, and Amortization. 9. Other Activities. 10. Property: Basis and Nontaxable Exchanges. 11. Property: Capital Gains and Losses and Depreciation Recapture. * Cumulative Problem (Chapters 1 - 11). 12. Installment Sales, Long-Term Contracts, NOL, AMT, and Tax Credits. 13. Withholding, Payroll, and Estimated Taxes. 14. Business Entities. Index.