Basic Federal Income Taxation of Individuals
- ISBN-10
- 160042435X
- ISBN-13
- 9781600424359
- Category
- Income tax
- Pages
- 705
- Language
- English
- Published
- 2014
- Authors
- Richard A. Westin, Beverly I. Moran, Herwig J. Schlunk
Description
The subject of this book is the Federal Income Taxation of individuals, meaning human beings. It briefly touches on the taxation of partnerships, trusts and corporations, largely for the purpose of enhancing your understanding of how individuals are taxed when they own interests in such entities. The Federal Income Tax on individuals provides the great preponderance of the federal government's revenues. The other primary sources of government revenue, aside from borrowing money and Social Security taxes, are corporate income taxes, transfer taxes imposed on gifts and the estates of decedents, and so-called excise taxes. The latter are usually in the nature of sales taxes on particular items, such as gasoline and diesel fuel, and some are just penalties under a gentler name. This book is limited to taxation of U.S. citizens who reside in the United States, subject to some sideways glances at the implications of departing the United States or coming to it as an alien. This book is traditional in nature, and has many of the usual landmark cases on the subject. It contains numerous study problems and requires selected readings of the Internal Revenue Code and the Treasury Regulations.
Get the book
Other editions
Similar books
-
Taxation for Decis. Makers 13 Edition
By Shirley Dennis-EscoffierTaxation for Decis. Makers 13 Edition
-
Taxation for Decision Makers
By Shirley Dennis-EscoffierTaxation for Decision Makers
-
1995 Income Tax Fundamentals
By Karen Fortin, John O. Everett, William A. Raabe1995 Income Tax Fundamentals
-
Income Tax Fundamentals, 1992
By Karen Fortin, John O. Everett, William A. RaabeIncome Tax Fundamentals, 1992
-
West's Federal Taxation: Comprehensive volume
By William Hoffman, William A. Raabe, Eugene WillisAbridged version of: West's federal taxation : individual income taxes, and West's federal taxation : corporations, partnerships, estates, and trusts.
-
Federal Taxation
By Eugene WillisAn edited version of the first two WFT textbooks, this book offers a thorough and balanced treatment of relevant tax codes and regulations as applied to individuals and corporations.
-
West Federal Taxation: Individual Income Taxes, 2007 Edition
By William H. Hoffman, Eugene Willis, James Emanuel SmithWEST FEDERAL TAXATION: INDIVIDUAL INCOME TAXES, 2007 EDITION is accessible, comprehensive, and authoritative in its coverage of the Tax Code and regulations pertaining to the individual taxpayer.
-
South-Western Federal Taxation: Individual Income Taxes, 2013 Edition
By William Hoffman, James E. SmithDiscover the study tools and resources to master individual income tax concepts and succeed in class with this edition's complete Study Guide.
-
Looseleaf Edition for Wft Comprehensive 16e
By William Hoffman, Eugene Willis, James H. Boyd[The book] is an abridged version of West's Federal Taxation: Individual Income Taxes and West's Federal Taxation: Corporations, Partnerships, Estates and Trusts .
-
West Federal Taxation: Corporations, Partnerships, Estates, and Trusts
By William H. HoffmanWest Federal Taxation: Corporations, Partnerships, Estates, and Trusts