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PART ONE AN INTRODUCTION TO TAXATION
The Tax Base
26 other sections not shown
accounting adjusted basis administrative allowed amount apply assume basis beneﬁts billion capital asset capital loss Chapter computation concept Congress contributions corporate income cost deﬁned deﬁnition depletion depreciation determine distribution dividends earned economic effect elect employee entity estimated example exchange exclusion expenditures expenses fair market value federal income ﬁle ﬁnancial ﬁrst ﬁve gain or loss gains and losses gift tax gross income incentives included income tax income taxation income-tax increase incurred interest Internal Revenue Internal Revenue Code Internal Revenue Service itemized deductions long-term capital gain married couple ment method optional standard deduction ordinary income paid payments percent percentage period personal exemptions problem proﬁt progressive tax provisions purchased qualiﬁed received recognized result retirement rules shareholders shares signiﬁcant speciﬁc Subchapter Table tax base tax law tax liability tax purposes tax rate tax return tax treatment taxable income tion trade or business transactions