"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
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.