West Federal Taxation 2003: Internal Revenue Code of 1986 and Treasury Regulations

Front Cover
Cengage South-Western, Jul 10, 2002 - Internal revenue law - 1888 pages
An ideal alternative to the traditional, bulky, and expensive multi-volume set of Code and Regulations, this single-volume reference book provides a useful selection of Code and Regulations sections and clear annotations in the form of Editorial Summaries. These concise annotations explain, analyze and cross-reference topics to help students fully understand the intricacies of the Code. Smith's Internal Revenue Code is a perfect supplement for any West Federal Taxation text as well as an excellent primary text for the Federal Taxation course that stresses a Code & Regulations approach.

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Contents

SUBTITLE A INCOME TAXES
2
Environmental Tax
105
Corporate Organizations and Reorganizations
342
IV Insolvency Reorganizations Repealed
361
A General Rule 401
376
E Accounting Periods and Methods of Accounting 441
494
J Estates Trusts Beneficiaries and Decedents 641
614
Owners 671
628
SUBTITLE E ALCOHOL TOBACCO AND CERTAIN
912
Chapter Section
914
D Miscellaneous Provisions 6020
924
E Registration of and Information Concerning Pension
932
AccuracyRelated and Fraud Penalties 6662
965
Judicial Proceedings 7401
977
J Foreign Currency Transactions
985
SUBTITLE G THE JOINT COMMITTEE ON TAXATION
997

K Partners and Partnerships 701
637
S Tax Treatment of S Corporations and Their Shareholders 1361
773
A Returns and Payment of Tax 1501
802
Omitted
813
Gift Tax 2501
855
EMPLOYMENT TAXES
888
Basis Rules of General Application
1011
Omitted
1264
Glossary
1859
Index
1885
Copyright

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