West's federal taxation: Advanced taxation
Designed for a second course in taxation, this exiting new AICPA-compatible edition picks up where the Business Entities text leaves off. Ideally, Advanced Taxation would follow a course in which the WFT: An Introduction to Business Entities text was previously used. Volume V in the WFT series covers a wide range of advanced business entities and taxation topics; from multi-jurisdictional and end-of-life issues for individuals, to the most in-depth coverage of state and local taxation issues available in any text on the market today. As a result, Volumes IV & V combine to make the only two-semester textbook sequence in compliance with the AICPA model tax curriculum.
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SpinOffs Canceled after
Redemptions and Liquidations
Offers in Compromise 1415
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acquiring corporation adjusted basis allocated amount apply apportioned apportionment Assume beneficiary benefits buy-sell agreement capital gain carryover cash compensation computed consolidated return consolidated taxable income contributions corporation's cost death taxes deduction determined dividend earnings election employee entity estate tax EXAMPLE exempt organization fair market value Federal foreign corporation foreign taxes foreign-source gain or loss gift tax gross estate gross income hot assets included income tax inventory investment LEARNING OBJECTIVE limited marital deduction operations ordinary income ownership paid Parent Corporation partner partnership interest payment percent preferred stock provides purchase qualified reorganization requirements result retirement Roth IRA rules sale or exchange sells share shareholders spouse stock redemption SubCo subsidiary Target Corporation tax consequences tax liability tax purposes tax rate tax return tax-free taxation taxpayer tion trade or business transaction transfer trust U.S. corporation U.S. dollars U.S. tax unrealized receivables voting stock