West's Federal Taxation: Comprehensive Volume |
Contents
AN INTRODUCTION TO TAXATION AND 1 UNDERSTANDING THE FEDERAL TAX LAW | 1-1 |
Problem Materials | 1-26 |
Tax Determination Personal and Dependency Exemptions An Overview | 2-1 |
Copyright | |
129 other sections not shown
Common terms and phrases
accounting accrual acquired adjusted basis adjusted gross income allocated allowed alternative minimum tax amount apply Assume benefits capital loss carryover chapter charitable contribution computed corporation corporation's cost recovery depreciation determined distribution dividend earned income election employee estate tax EXAMPLE exceed excess exchange exempt expenditures fair market value Federal income tax filing foreign taxes gain or loss gains and losses gift tax gross estate incurred individual interest investment itemized deductions limited loan long-term capital gain medical expenses method ordinary income paid partner partnership passive activity passive income passive loss payments penalty percent placed in service provides purchased qualified real estate real property realized gain recapture received recognized gain rental residence result rules sells shareholder shares sold spouse standard deduction tax consequences tax credit tax liability tax rate tax return taxable income trade or business transactions transfer treated unrelated USTC