First law tax course covering the core tax concepts and principles.
EXAMPLE 20.28 EXAMPLE Allen and Bob are equal partners in AB . Allen has a basis of $ 1,000 in his partnership interest . AB distributes property to Allen ( other than inventory or unrealized receivables ) . The property has a basis to ...
What is the maximum contribution that John can make to his defined contribution Keogh plan ? 43 . In 2000 , Mr. and Mrs. Henderson had compensation income of $ 26,000 and $ 20,000 , respectively . Adjusted gross income on their joint ...
In Burgess v. Commissioner, supra, the purpose of the second loan was obviously an important factor. However, our subsequent opinions relying on Burgess began to focus mostly on whether the borrower acquired possession or control over ...
Practical Business Tax: Practical Tax Accounting
To complement a working knowledge of fundamental tax concepts , the professional must possess the ability to assess ... in | 2001 44 CCH Federal Taxation — Basic Principles Tax Proposals: Initial Stages 2001 Tax Bills: Final Stages 2015 ...
provides an in-depth discussion of the abusive tax avoidance transactions and anti-abuse rules.
CCH Federal Taxation: Comprehensive topics
Cch Federal Taxation Comprehensive Topics, 2003
A Student's Guide to Advanced Tax
Practical Business Tax: Practical Tax Accounting : 23, 30 April and 7 May 1987