Gain an understanding of today's tax concepts and ever-changing laws with the concise, reader-friendly SOUTH-WESTERN FEDERAL TAXATION 2021: ESSENTIALS OF TAXATION: INDIVIDUALS AND BUSINESS ENTITIES, 24E. Master key taxation concepts and applications you need for success in accounting and taxation or prepare to take the C.P.A. or Enrolled Agent Exam. With this edition you examine the most current tax law at the time of publication, from recent tax law changes to complete coverage of the Tax Cuts and Jobs Act of 2017 with related guidance from the Treasury Department. Concise coverage highlights the most important rules and concepts on income, deductions and losses, property transactions, business entities, multi-jurisdictional taxation, as well as taxes on financial statements. Clear and numerous examples, helpful summaries and interesting tax scenarios further clarify concepts and help you sharpen your critical-thinking, writing and research skills. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
With this edition you examine the most current tax law at the time of publication, from recent tax law changes to complete coverage of the Tax Cuts and Jobs Act of 2017 with related guidance from the Treasury Department.
Duffy held the stock for 40 days in year 2 before selling the entire 50% interest to an unrelated third party. Duffy's basis for the stock was $10,000. Duffy was a full-time employee of Fox until the stock was sold.
Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
All chapters contain the following general changes for the 2021 Edition : updated materials to reflect changes made by Congress through legislative action (including the tax provisions contained in the Consolidated Appropriations Act of ...
LO.2 Rex, age 55, is an officer of Blue Company, which provides him with the following nondiscriminatory fringe benefits in 2021: • Hospitalization insurance premiums for Rex and his dependents. The cost of the coverage for Rex is ...
Master the latest tax law and recent changes impacting corporations, partnerships, estates and trusts and financial statements with SOUTH-WESTERN FEDERAL TAXATION 2022: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 45E and accompanying ...
The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and non-taxconsequences of multiple parties involved in transactions, and the integrationof financial and tax accounting topics ...
A Guide to Starting a Business in Minnesota
Extensive examples, summaries and meaningful tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. The book's framework effectively demonstrates how topics relate to one another and to the big picture.
Judd, Kenneth L. (1985) 'Redistributive Taxation in a Simple Perfect Foresight Model', Journal of Public Economics 28.1, 59–83. ... Keen, Michael and Jack Mintz (2004) 'The Optimal Threshold for References 349.