Author: Camilla E. Watson
Publisher:
ISBN: 9781634599320
Category : Electronic books
Languages : en
Pages : 0
Book Description
Softbound - New, softbound print book.
Tax Procedure and Tax Fraud in a Nutshell
Author: Camilla E. Watson
Publisher:
ISBN: 9781634599320
Category : Electronic books
Languages : en
Pages : 0
Book Description
Softbound - New, softbound print book.
Publisher:
ISBN: 9781634599320
Category : Electronic books
Languages : en
Pages : 0
Book Description
Softbound - New, softbound print book.
Tax Procedure and Tax Fraud in a Nutshell
Author: Camilla E. Watson
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 500
Book Description
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 500
Book Description
Tax Procedure and Tax Fraud in a Nutshell
Author: Patricia T. Morgan
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 442
Book Description
Publisher: West Academic Publishing
ISBN:
Category : Law
Languages : en
Pages : 442
Book Description
Federal Taxation Practice and Procedure
Author: Robert J. Misey
Publisher:
ISBN: 9780808052517
Category :
Languages : en
Pages : 1000
Book Description
Publisher:
ISBN: 9780808052517
Category :
Languages : en
Pages : 1000
Book Description
Federal Taxation of Property Transactions
Author: David L. Cameron
Publisher:
ISBN: 9781593458867
Category : Capital gains tax
Languages : en
Pages : 947
Book Description
Two significant complications affect the taxation of property transactions. The first complication is the special treatment of capital gains and losses. The second complication arises from the time value of money. This book aims to provide students with an appreciation for these two significant complexities through the descriptive materials and problems presented. Chapter 1 introduces the concepts of basis and realization that are fundamental to the taxation of all transactions involving property. Chapter 2 follows with the effects of taxing gains and losses from capital assets differently from ordinary gains and losses. Chapter 3 deals with liabilities, which are essentially the opposite of assets or property, so that they can be considered negative property. Chapter 4 covers the rules applicable to the capitalization of costs incurred in the creation or acquisition of property and the recovery of those costs through a variety of expensing, amortization, and depreciation provisions. Chapter 5 covers non-recognition transactions (other than transfers involving partnerships, corporations or trusts) in which gain or loss is not recognized on disposition but is deferred through the mechanism of substituted basis. Chapter 6 deals with deferred compensation issues and other special problems arising in executive compensation arrangement using employer stock or stock options that reflect the lure of capital gain treatment. Chapter 7 covers the complexities that arise from the clich that property is a bundle of rights, particularly when the ownership and long-term right to possession is divided under a lease or similar arrangement. Finally, Chapter 8 covers a number of special provisions that affect the deductibility of losses, including the wash sales rules, limitations on related party transactions, the at-risk and passive loss rules, and losses arising in certain leasing transactions.
Publisher:
ISBN: 9781593458867
Category : Capital gains tax
Languages : en
Pages : 947
Book Description
Two significant complications affect the taxation of property transactions. The first complication is the special treatment of capital gains and losses. The second complication arises from the time value of money. This book aims to provide students with an appreciation for these two significant complexities through the descriptive materials and problems presented. Chapter 1 introduces the concepts of basis and realization that are fundamental to the taxation of all transactions involving property. Chapter 2 follows with the effects of taxing gains and losses from capital assets differently from ordinary gains and losses. Chapter 3 deals with liabilities, which are essentially the opposite of assets or property, so that they can be considered negative property. Chapter 4 covers the rules applicable to the capitalization of costs incurred in the creation or acquisition of property and the recovery of those costs through a variety of expensing, amortization, and depreciation provisions. Chapter 5 covers non-recognition transactions (other than transfers involving partnerships, corporations or trusts) in which gain or loss is not recognized on disposition but is deferred through the mechanism of substituted basis. Chapter 6 deals with deferred compensation issues and other special problems arising in executive compensation arrangement using employer stock or stock options that reflect the lure of capital gain treatment. Chapter 7 covers the complexities that arise from the clich that property is a bundle of rights, particularly when the ownership and long-term right to possession is divided under a lease or similar arrangement. Finally, Chapter 8 covers a number of special provisions that affect the deductibility of losses, including the wash sales rules, limitations on related party transactions, the at-risk and passive loss rules, and losses arising in certain leasing transactions.
United States Attorneys' Manual
Author: United States. Department of Justice
Publisher:
ISBN:
Category : Justice, Administration of
Languages : en
Pages : 720
Book Description
Publisher:
ISBN:
Category : Justice, Administration of
Languages : en
Pages : 720
Book Description
Internal Revenue Service
Author: Erin M. Collins
Publisher:
ISBN: 9781402429859
Category : Income tax
Languages : en
Pages :
Book Description
" ... Contains practice guidance for representing a client during the lifecycle of a civil or criminal tax examination, appeal and litigation. The [book] presents an overall discussion of IRS procedures, and practical and strategic considerations."--Publisher insert, October 2017.
Publisher:
ISBN: 9781402429859
Category : Income tax
Languages : en
Pages :
Book Description
" ... Contains practice guidance for representing a client during the lifecycle of a civil or criminal tax examination, appeal and litigation. The [book] presents an overall discussion of IRS procedures, and practical and strategic considerations."--Publisher insert, October 2017.
Federal Tax Practice and Procedure
Author:
Publisher:
ISBN: 9780820553443
Category : Income tax
Languages : en
Pages : 0
Book Description
Publisher:
ISBN: 9780820553443
Category : Income tax
Languages : en
Pages : 0
Book Description
Effectively Representing Your Client Before the IRS
Author: T. Keith Fogg
Publisher:
ISBN: 9781634258821
Category : Tax administration and procedure
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781634258821
Category : Tax administration and procedure
Languages : en
Pages :
Book Description
United States Code
Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1722
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1722
Book Description