The Practice and Law of Income Tax

The Practice and Law of Income Tax PDF Author: William Sanders (Author of "The Practice and Law of Income Tax.".)
Publisher:
ISBN:
Category :
Languages : en
Pages :

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The Practice and Law of Income Tax

The Practice and Law of Income Tax PDF Author: William Sanders (Author of "The Practice and Law of Income Tax.".)
Publisher:
ISBN:
Category :
Languages : en
Pages :

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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

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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.

Income Tax Law & Practice A.Y 2020-21

Income Tax Law & Practice A.Y 2020-21 PDF Author: Dr. H.C. Mehrotra, Dr. S.P. Goyal
Publisher: Sahitya Bhawan Publications
ISBN: 935173434X
Category : Business & Economics
Languages : en
Pages : 645

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Book Description
61st Edition of Income Tax Law & Practice Assessment Year 2020-21 Book Largest Selling Book since 1964 and over the last 56 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax. Incorporating the provisions of the Finance Act, 2019; the Finance (No. 2) Act, 2019; the Taxation Laws (Amendment) Act, 2019 and the Finance Act, 2020 as applicable to Assessment Year 2020-21. Provisions of the Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 have been incorporated in the book. In the chapter of Deduction of Tax at Source and Collection of Tax at Source new reduced rates by 25% w.e.f. 14.5.2020 have been included. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. Unsurpassed for over 56 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at a moderate price. Questions from the latest Examination Papers of various universities have been included in the revised edition of the book. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.

Hand-Book of Income Tax Law & Practice: With an Index to the Acts of Parliament - 1842 to the Present Time

Hand-Book of Income Tax Law & Practice: With an Index to the Acts of Parliament - 1842 to the Present Time PDF Author: Charles Senior
Publisher:
ISBN: 9781021721464
Category : Business & Economics
Languages : en
Pages : 0

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Law & Practice of Income Tax

Law & Practice of Income Tax PDF Author: Vinod K. Singhania
Publisher: Taxmann Publications Pvt Ltd
ISBN: 9788171942558
Category : Taxation
Languages : en
Pages :

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Federal Income Taxation of Individuals

Federal Income Taxation of Individuals PDF Author: JEFFREY L. KWALL
Publisher: Foundation Press
ISBN: 9781640207516
Category :
Languages : en
Pages : 500

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Book Description
On the 25th anniversary of Jeffrey Kwall's groundbreaking The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and Their Owners (now in its 6th edition), Kwall has done it again with a brand-new take on personal income tax in The Federal Income Taxation of Individuals: An Integrated Approach. Part of Foundation Press's forward-looking Doctrine and Practice Series, Kwall's book offers a modern approach to income tax designed to resonate with the current generation of law students. The book fully integrates the Tax Cuts and Jobs Act of 2017 and, in addition to the traditional cases, contains a collection of contemporary cases with provocative fact patterns that will interest all students. In that light, the book was designed to accommodate students with different learning styles by providing explanatory text and notes, detailed examples and problems, and a myriad of text boxes offering insights, discussion questions, online references, points worth noting, and applications to the practice of law. A primary goal of the book is to expose students to practical tax problems and to heighten student awareness of quality of practice issues. This goal dovetails with the book's recurring theme that economic considerations always outweigh tax considerations. The book consists of 18 Chapters. After an Introduction (Chapter 1), Chapters 2-8 focus on Gross Income. Because tax law is a foreign subject to most law students, these early chapters explore gross income in the context of familiar economic relationships (e.g., a business owner and its employees, a donor and a donee, a lender and a borrower). Chapters 9 and 10 address Deductions. In addition to focusing on allowance provisions, these chapters integrate the consequential impact of classifying deductions as section 62 deductions, miscellaneous itemized deductions, and other itemized deductions. Chapters 11-14 are focused on Timing questions with emphasis on the tax law's treatment of time value of money issues. Chapters 15 and 16 address Tax Rates and include coverage of assignment of income issues, capital gains and losses, and dividends. Chapter 17 highlights the Alternative Minimum Tax and Chapter 18 introduces the taxation of corporations and partnerships to whet students' appetites for future tax courses. The book is ideally suited for a three-credit or four-credit introductory income tax course.

Income Tax Law & Practice ( (Assessment Year 2022-23))

Income Tax Law & Practice ( (Assessment Year 2022-23)) PDF Author: R.K. Jain,
Publisher: SBPD Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 729

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Book Description
Main Highlight of Finance Act, 2022 1. Income Tax : An Introduction, 2. Important Definition, 3. Assessment on Agricultural Incomne, 4. Exepmted Income, 5. Residence and Tax Liability, 6. Income From Slaries, 7. Income From Salaries (Retirement and Retrenchement), 8. Income From House Property, 9. Depreciation, 10. Profits and Gains of Nusiness or Profession, 11. Capital Gains, 12. Income From Other Sources, 13. Income Tax Authorities, 14. Clubing of Income and Aggregration of Income, 15. Set-Off And CArry Forword of Losses, 16. Deduction From Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Lisbility of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Assessment of Frim and Association of Persons, New Tax Regime Rebate and Relief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Supreme Court Leading Cases GST- Concept, Registration and Taxation Mechanism.

Ncome Tax Law and Practice

Ncome Tax Law and Practice PDF Author: B. B. Lal
Publisher:
ISBN: 9789382332107
Category : Income tax
Languages : en
Pages : 640

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Book Description
Income Tax has been thoroughly revised and updated to present the law as applicable for the assessment year 2012-2013. This book sharpens one’s understanding of an otherwise complex subject and helps in clarifying concepts. Various provisions of law have been analysed and explained in a well structured and reader-friendly manner. The emphasis of this book is on the simplification of the complexities of income tax to impart much needed conceptual clarity on intricate law points. Key features: Provides an updated and comprehensive study of income tax laws. Highlights prospective amendments, using the icon A.Y. 2013-2014 with shaded backgrounds. Uses tables for conceptual clarity. Includes numerous examples illustrating law points in a simple manner. Exhaustive practical examples provide a thorough overview of tax provisions. Examination review further adds to its utilyit

Federal Tax Law

Federal Tax Law PDF Author: Stephen Utz
Publisher: Aspen Publishing
ISBN: 1454835559
Category : Law
Languages : en
Pages : 1599

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Book Description
Featuring a stimulating, challenging, yet transparent presentation, Federal Tax Law retains the subtlety of classic texts while commenting explicitly on overlapping elements of statutory, regulatory and other sources of income tax law. This approach, combined with innovative online companion materials, allows students to see connections between policy and real-world practice.

Federal Taxes on Gratuitous Transfers

Federal Taxes on Gratuitous Transfers PDF Author: Joseph M. Dodge
Publisher: Aspen Publishing
ISBN: 1454860421
Category : Law
Languages : en
Pages : 679

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Book Description
This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems