This book provides a clear and concise introduction to taxation that strikes a balance between basic theoretical concepts underlying taxation and the technical details required to obtain beginning proficiency in tax research, tax planning, and compliance. It offers basic coverage of regular corporations, partnerships, S corporations, and sole proprietorships and how their results of operations relate to the individual taxpayer-owners. It also includes detailed coverage of individual taxes and introduces the basics of wealth transfer taxation, which also affect the personal and business decisions of individual taxpayers. For business owners and individuals responsible for tax planning and reporting, and those preparing for the CPA exam.
[LO 8.2] The Timberlake Corporation has an opportunity to sell its manufacturing facility to Carroll Corporation for $4,500,000. The property has a basis of ...
To carry out his employment duties , Collins used a company car that was also available for his personal use . He returned the car to the employer on June 30 , 20X4 . He drove the car 20,000 km for business and 4,000 km for personal use ...
Volume 21 of Advances in Taxation contains a collection of high-quality manuscripts addressing problems arising from federal, state local and international taxation.
[LO 9.2] The Timberlake Corporation has an opportunity to sell its manufacturing facility to Carroll Corporation for $4,500,000. The property has a basis of ...
[LO 9.2] The Timberlake Corporation has an opportunity to sell its manufacturing facility to Carroll Corporation for $4,500,000. The property has a basis of ...
This two-volume work pinpoints clear, practical taxation strategies across the whole range of financial decision making required of individuals, partnerships and corporate bodies.
(a) inform the Commissioner of Police or the Director of Public Prosecutions of that opinion; (b) in the case of an ... [''Human Rights and Equal Opportunity Commission''] (Repealed by No 70 of 2009) [''Merit Protection Act''] (Repealed ...
See also, Gregory Mankiw, “Raise the Gasoline Tax,” Wall Sreet Journal, October 20, 2006, ... of Behavioral Decision Making 19:289 (2006); Edward J. McCaffery and Jonathan Baron, “Thinking About Tax,” Psychology & Public Policy 12:106 ...
The Quarterly Journal of Economics, 118(3), 815–842. Dynarski, S. M., & Scott‐Clayton, J. E. (2006). The cost of complexity in federal student aid: Lessons from optimal tax theory and behavioral economics. National Tax Journal, 59(2), ...
In June 2006, TSA halted deployment of the explosives trace portals because of performance problems, ... In addition, GAO's prior work has shown that cost-benefit analyses help congressional and agency decision makers assess and ...