Taxation in Six Concepts

Taxation in Six Concepts PDF Author: Anne Alstott
Publisher: CCH Incorporated
ISBN: 9780808050919
Category : Income tax
Languages : en
Pages : 0

Get Book Here

Book Description
The six concepts : an overview -- Salary and fringe benefits -- Gifts and bequests -- Marginal and average tax rates -- Gains and losses -- The realization requirement -- Borrowed funds -- Business deductions in general -- Deductions for business meals, commuting, clothing, and child care -- Capitalization and depreciation -- Losses and the interest deduction -- Whose income is it? -- Capital gains and losses -- Tax shelters.

Taxation in Six Concepts

Taxation in Six Concepts PDF Author: Anne Alstott
Publisher: CCH Incorporated
ISBN: 9780808050919
Category : Income tax
Languages : en
Pages : 0

Get Book Here

Book Description
The six concepts : an overview -- Salary and fringe benefits -- Gifts and bequests -- Marginal and average tax rates -- Gains and losses -- The realization requirement -- Borrowed funds -- Business deductions in general -- Deductions for business meals, commuting, clothing, and child care -- Capitalization and depreciation -- Losses and the interest deduction -- Whose income is it? -- Capital gains and losses -- Tax shelters.

TAXATION IN SIX CONCEPTS, A STUDENT'S GUIDE.

TAXATION IN SIX CONCEPTS, A STUDENT'S GUIDE. PDF Author: ANNE L. ALSTOTT
Publisher:
ISBN: 9781636598079
Category :
Languages : en
Pages : 0

Get Book Here

Book Description


The Logic of Subchapter K

The Logic of Subchapter K PDF Author: Laura E. Cunningham
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 292

Get Book Here

Book Description
The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.

International Tax Handbook

International Tax Handbook PDF Author:
Publisher: Bloomsbury Publishing
ISBN: 1780436777
Category : Law
Languages : en
Pages : 829

Get Book Here

Book Description
This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277

The S Corporation Answer Book

The S Corporation Answer Book PDF Author: Sydney S. Traum
Publisher: Wolters Kluwer
ISBN: 0735581517
Category : Law
Languages : en
Pages : 824

Get Book Here

Book Description
This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.

Income Tax – Law and Practice (Assessment Year 2023-24)

Income Tax – Law and Practice (Assessment Year 2023-24) PDF Author: Prof. Preeti Rani Mittal
Publisher: Sultan Chand & Sons
ISBN: 9391820611
Category : Business & Economics
Languages : en
Pages : 44

Get Book Here

Book Description
Clear Chapter outlines, illustrations, questions, and extensive referring enable readers to access their learning. Offers readers comprehensive coverage of various sections of income tax law and practices in a simple and easiest way. This revision presents new examples and pedagogical features adding more value and depth to the text’s effective, consistent framework. The entire text and numerical of the book have been revised by updating the sections and rules laid down in the Income Tax Act. This book is meant for B.Com., BBA, and B.Com., (Hons.) students as well as to serve as an Intermediate-level course for students preparing for charted, cost, and management accountancy, certified and company secretary examinations, and other degree and diploma courses. This book has been written with the two goals of educating students about the nuances of Income Tax Law so that they can compute income from various heads as well as making students aware of the compliance required for the smooth functioning of the Income Tax Scheme.

Partnership Income Taxation

Partnership Income Taxation PDF Author: Alan Gunn
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 254

Get Book Here

Book Description


Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852

Get Book Here

Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

Understanding Federal Income Taxation

Understanding Federal Income Taxation PDF Author: J. Martin Burke
Publisher:
ISBN: 9780769852829
Category : Income tax
Languages : en
Pages : 0

Get Book Here

Book Description
Understanding Federal Income Taxation consists of forty-four chapters with each chapter addressing a basic topic in individual income taxation, e.g., the taxation of personal injury awards, the interest deduction, installment sales. Because the provisions of the Internal Revenue Code are necessarily at the heart of tax study, a part or all of the Code section(s) pertinent to the specific topic are included in each chapter. Likewise, the chapters contain summaries of leading cases and relevant administrative rulings as well as numerous examples explaining the application of the law. Like the prior edition published in 2008, this new Fourth Edition of Understanding Federal Income Taxation is a valuable resource for students studying the tax law for the first time and for general practitioners handling transactions with individual income tax concerns. The Fourth Edition incorporates recent developments in the Internal Revenue Code, including new and amended provisions enacted as part of the American Taxpayer Relief Act of 2012. In addition, this new edition addresses important recent income tax cases as well as revised regulations and other new administrative materials. Many of these tax law changes are illustrated in new and revised examples included in the Fourth Edition.

Taxes & You

Taxes & You PDF Author: John Lee Pisciotta
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 56

Get Book Here

Book Description