Corporations, Partnerships, Estates and Trusts
Thomson South-Western, Apr 1, 2003 - 974 pages
For twenty-six years running, the market-leading West Federal Taxation Series has helped more than one million users master the ever-changing nature of Federal taxation. The 2004 Edition of West Federal Taxation: Corporations, Parternships, Estates and Trusts. With its comprehensive and accessible coverage, no other text is as effective at helping users master the ever-changing individual tax code and regulations. Because of its adherence to the recommendations of the Accounting Education Change Commission (AECC) and the American Institute of Certified Public Accountants (AICPA)7and because its authors and editors stay on top of trends in both tax law and tax education-- the 2004 Edition is thoroughly up-to-date, current in its thinking, and pedagogically advanced.
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Understanding and Working with the Federal Tax Law
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accounting adjusted basis AFTR2d allocated alternative minimum tax amount apply apportionment assets Assume beneficiaries capital gain capital loss carryover cash Chapter charitable contributions computed consolidated return corporation's Court death debt decedent deduction depreciation determined distribution dividend election entity estate tax EXAMPLE exchange exempt organization expenses fair market value Federal income tax foreign corporation gain or loss gift tax gross estate gross income included investment issues limited liquidation marital deduction million nonrecourse debt operating ordinary income owner ownership paid partner partnership interest payment penalty percent preferred stock profits provides purchase qualify reorganization Research Problem result rules sells share shareholder's shareholders stock redemption subsidiary target corporation tax consequences tax law tax liability tax planning tax purposes tax rate tax return tax-exempt taxable income taxation taxpayer tion trade or business transaction transfer trust U.S. tax USTC