Taxation in Six Concepts

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

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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

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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

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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

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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

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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

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.

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

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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.

Handbook on the Politics of Taxation

Handbook on the Politics of Taxation PDF Author: Hakelberg, Lukas 
Publisher: Edward Elgar Publishing
ISBN: 1788979427
Category : Business & Economics
Languages : en
Pages : 432

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Book Description
This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.

Partnership Income Taxation

Partnership Income Taxation PDF Author: Alan Gunn
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 188

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Book Description
This book attempts the simplest possible introduction to an intricate body of law ... Nearly all of the text focuses on simple partnerships holding few assets and engaging in routine transactions. It places the rules in context by pointing out the purposes of the statute and regulations, it presents background information about matters like capital accounts and nonrecourse financing, and it shows, by using many examples, how the rules operate in everyday cases. Most chapters end with a section comparing the tax treatment of partners with that of the shareholders of S corporations. -Pref.

Federal Income Tax Logic Maps

Federal Income Tax Logic Maps PDF Author: Jeffrey A. Maine
Publisher: West Academic Publishing
ISBN: 9780314268990
Category : Federal Income Tax
Languages : en
Pages : 0

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Book Description
Softbound - New, softbound print book.

Concepts in Federal Taxation 2022 (with Intuit Proconnect Tax Online 2021 and RIA Checkpoint 1 Term Printed Access Card)

Concepts in Federal Taxation 2022 (with Intuit Proconnect Tax Online 2021 and RIA Checkpoint 1 Term Printed Access Card) PDF Author: Kevin E. Murphy
Publisher:
ISBN: 9780357515785
Category : Business & Economics
Languages : en
Pages : 936

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Book Description
Prepare for success in working with today's federal taxation using the balanced, conceptual approach and unmatched practice opportunities in Murphy/Higgins/Skalberg's CONCEPTS IN FEDERAL TAXATION 2022. You examine the latest tax laws and most recent code changes in segments that are ideal for C.P.A. Exam review. This edition also reinforces tax concepts using the Internal Revenue Code to prepare you for C.P.A. Exam tax simulations. To ensure understanding, this edition presents taxation as a small number of unifying concepts that you learn and then apply to tax rules and everyday economics. Frequent examples demonstrate how concepts apply to business activities. This edition provides more practice exercises than any other book of its kind to make certain you can use what you've learned. You also have access to professional taxation tools, Intuit ProConnect software and RIA Checkpoint (Student Edition) from Thomson Reuters, for further practice.