West's Federal Taxation: Comprehensive volumeCombining the number one Individuals text with the number one Corporations text, West Federal Taxation: Comprehensive Volume is a true winner. An edited version of the first two WFT textbooks, this book offers a thorough and balanced treatment of relevant tax codes and regulations as applied to individuals and corporations. Ideal for undergraduate or graduate levels, this text works for either a one-semester course in which an instructor wants to integrate coverage of individual and corporate taxation, or a two-semester sequence in which the use of only one book is desired. |
Contents
An Introduction to Taxation and Understanding the Federal | 1-3 |
Contents | 1-4 |
Go North Young Man | 1-6 |
Copyright | |
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Common terms and phrases
accounting accrual adjusted basis allocated allowed alternative minimum tax apply Assume benefits bonds capital asset capital loss carryback carryover casualty loss Chapter charitable contribution computed corporation corporation's cost recovery debt December 31 depreciation determining discussed distribution dividend earned election employee EXAMPLE exemption expenditures fair market value Federal income tax filing gain or loss gains and losses gross income holding period income tax purposes incurred individual investment itemized deductions land LEARNING OBJECTIVE limited loan long-term capital gain medical expenses method mortgage nonrecourse debt nontaxable ordinary income paid partner partnership interest passive activity passive income passive loss payments percent purchased qualified real estate realized gain recapture received recognized gain redemption regular income tax rental residence rules salary sells shareholder shares sold standard deduction tax consequences tax credit tax liability tax rate tax return taxable income trade or business transaction transfer TurboTax USTC