U.S. Master Tax Guide 2009: CCH Tax Research Consultant Edition
This Special Edition of the U.S. Master Tax Guide (MTG) comes complete with references to CCH's comprehensive tax analysis update service -- the Tax Research Consultant. CCH's U.S. Master Tax Guide (MTG) provides helpful and practical guidance on today's federal tax law. This 92nd Edition reflects all pertinent federal taxation changes that affect 2008 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax. The 2009 MTG contains timely and precise explanation of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The handbook's explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally-sound guidance to help them understand, apply and comply with today's complex federal tax laws. This handbook is built for speed with numerous time-saving features, including a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables, checklists of income, deduction and medical expense items, and more. These features help users quickly and easily determine how particular tax items and situations should be treated and answer client questions.
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Exclusions from Income
Sales and Exchanges Capital Gains
Installment Sales Deferred Payments
Tax Shelters At Risk Rules Passive Losses
Corporate Acquisitions Reorganizations Liquidations
Special Corporate Status
Foreign Income and Taxation
Depreciation Amortization and Depletion
Basis for Gain or Loss
ACCTNG activity adjusted basis adjusted gross income allocable allowed alternative minimum tax annuity apply assets beneficiary benefits bonus depreciation BUSEXP capital gain carryback CCH Tax Research CCORP charitable claimed Code Sec compensation computed contract contributions corporation cost credit amount D/AGI D/GI debt DEPR determined distribution dividends Economic Stabilization Act election eligible Emergency Economic Stabilization employee ESTTRST exceed excess excluded exempt expenses fair market value federal FILEIND filing Footnote references Form gain or loss income tax INDIV individual interest inventory investment itemized deductions joint return limited MACRS method minimum tax ordinary income organization paid or incurred paragraphs partner partnership payments percent placed in service Proc qualified real property recapture received RETIRE rules shareholders spouse tax credit tax liability Tax Research Consultant tax return tax years beginning tax-exempt taxable income taxpayer tion trade or business transaction treated vehicle