A great resource for anyone looking to gain greater understanding of tax laws, regulations and the implications that these laws have on individual and business taxes. Concepts in Federal Taxation explains the intricacies of tax rules and laws in an approachable and understandable format, putting these rules in the context of real business and personal issues. Respected authors, Murphy and Higgins, help to decode and demystify the complicated world of federal income taxation!
This market-leading text is designed for the second course in federal taxation, generally found at four-year undergraduate and graduate schools.
F. Check-the-box entity regulations permit a business entity to choose its tax status regardless of its corporate or noncorporate characteristics. II. INCOME TAXATION OF CORPORATIONS A. Overview 1. The gross income of a corporation, ...
Jay's cost and adjusted basis for the assets are as follows : Decision Making Asset Cost Adjusted Basis Skidder Driller Platform $ 230,000 120,000 620,000 $ 40,000 60,000 -0Total $ 970,000 $ 100,000 Jay has been unable to establish the ...
Suggested Further Readings O. Chang , D. Nichols , and J. Schultz , “ Taxpayer Attitude Toward Tax Audit Risk , ” Journal of Economic Psychology , 1987 ( 8 ) , pp . 299–309 . Andrew D. Cuccia , “ The Effects of Increased Sanctions on ...
... from the short lease amortisation table given in Schedule 8 of the Taxation of Chargeable Gains Act 1992 are as follows: 5 years 26.722 6 years 31.195 20 years 72.770 (CIPFA) Timberlake Ltd prepares accounts to 31 March each year.
This market-leading text is intended for students who have had a previous course in tax. Visit the Product Website @ http: //wft.swlearning.com.
Ideal for undergraduate or graduate levels, this text works for either a one-semester course in which an instructor wants to integrate coverage of individual and corporate taxation, or for a two-semester sequence in which the use of only ...
WEST'S FEDERAL TAXATION : CORPORATIONS , PARTNERSHIPS , ESTATES , AND TRUSTS GENERAL EDITORS William H. Hoffman , Jr. , J.D. , Ph.D. , C.P.A. James E. Smith , Ph.D. , C.P.A. William A. Raabe , Ph.D. , C.P.A. Eugene Willis , Ph.D.
Tax Guide 1996-97
Davies: Principles of Tax Law has traditionally presented the principles underlying the 5 major taxes (income tax, corporation tax, capital gains tax, inheritance tax and VAT) and analyses how each tax operates.