West federal taxation 2007
Subtitle: Comprehensive volume
By: Eugene Willis [and others]
Contributors: Hoffman, William H., Jr; Maloney, David M.; Raabe, William A.
Edition: Instructor's edition (2008 ed.).
Series: West federal taxation; West federal taxation
Publisher: Thomson South-Western
Published: 2008
Place of publication: Mason, OH
Language: eng
ISBN-13: 9780324365832
Subjects: Taxation; Law and legislation; Income tax
Table of contents: title: Introduction to taxation and understanding of the federal tax law; title: Working with the tax law; title: Tax determination: personal and dependency exemptions; an overview of property transactions; title: Gross income: concepts and inclusions; title: Gross income: Exclusions; title: Deductions and losses: in general; title: Deductions and Losses: Certain business expenses and losses; title: Depreciation, cost recovery, amortization, and depletion; title: Deductions: employee and self-employed-related expenses; title: Deductions and losses: certain itemized deductions; title: Passive activity losses; title: Tax credits; title: Property transactions: determination of gain or loss, basis considerations, and nontaxable exchanges; title: Property transactions: capital gains and losses, # 1231, and recapture provisions; title: Alternative minimum tax; title: Accounting periods and methods; title: Corporations: introduction and operating rules; title: Corporations: organization and capital structure; title: Corporations: distributions not in complete liquidation; title: Corporations in complete liquidation and an overview of reorganizations; title: Partnerships; title: S corporations; title: Exempt entities; title: Multistate corporate taxation; title: Taxation of international transactions; title: Tax administration and practice; title: The federal gift and estate trust; title: Income taxation of trusts and estates.