West's Internal Revenue Code of 1986 and Treasury Regulation
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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SUBTITLE A INCOME TAXES
Tax Liability 53
B Computation of Taxable Income 61
44 other sections not shown
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acquired adjusted basis adjusted gross income aggregate allocable amount equal amount paid annuity apply assets beneficiary benefit calendar carryback cluded computed contract contributions corporation current liability December 31 defined benefit plan defined in section described in paragraph described in section described in subparagraph determined without regard distribution dividends duction election eligible employee exceed excess exempt expenses extent fair market value general.—The term graph health savings account includible in gross indebtedness individual interest itemized deductions liability limitation meaning of section meets the requirements paid or incurred participant payment percentage period placed in service ployee preceding sentence purposes of paragraph real property regulations prescribed relating respect Roth IRA scribed Secretary securities shareholder Special rule spect spouse Subchapter subpara taken into account target corporation tax imposed taxable income taxable year beginning taxpayer term qualified thereof trade or business transfer treated trust vidual