West Federal Taxation 2008: Corporations, Partnerships, Estates, and Trusts, Professional Edition
Cengage Learning, Apr 5, 2007 - Education - 1008 pages
The 2008 EDITION of WEST FEDERAL TAXATION: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS remains the most effective text for helping readers master the complex and ever-changing tax legislation. Its current, comprehensive, and accessible presentation provides thorough coverage of C Corporations, Flow-Through Entities, Family Tax Planning, and more, while highlighting materials of critical interest to the serious tax practitioner. And its relevant, real-world examples bring chapter concepts to life with realistic tax situations. The book gives strong emphasis to the importance of careful tax planning with special sections and integrated tax planning applications and suggestions throughout most chapters. It also offers solid coverage of how taxation is affected by international concerns. Preparing you for the long term, WFT offers readers many opportunities to sharpen critical-thinking and writing skills as well as build upon your knowledge as you progress through the text with unique features like the Multi-Issue Problems. In addition, Internet exercises are tied directly to chapter research cases, giving you valuable hands-on experience using online resources to solve real tax issues. Packed with examples, practical applications, and powerful learning tools, WEST FEDERAL TAXATION: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 2008 EDITION delivers the most comprehensive coverage available.
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acquired activities adjusted basis allocated alternative minimum tax amount apply assets Assume capital gain capital loss carryover cash Chapter charitable contributions computing consolidated return corporation’s cost Court death debt deduction depreciation determined distribution dividend DPAD DPGR E X A M P L E earnings election entity estate tax EXAMPLE exchange exempt organization expenses fair market value Federal income tax Form gain or loss gift tax gross estate included investment land limited liquidation marital deduction million nonrecourse debt operations ordinary income owner ownership paid partner partnership interest payment penalty percent profits provides purchase qualified reorganization Research Problem result rules sells share shareholder’s shareholders sole proprietorship stock basis stock redemption subsidiary target corporation tax consequences tax law tax liability tax purposes tax rate tax return taxable income taxation taxpayer tion trade or business transaction transfer U.S. tax