West's Federal taxation : comprehensive volume

著者

書誌事項

West's Federal taxation : comprehensive volume

general editors, William H. Hoffman, Eugene Willis ; associate editors, David Maloney, William A. Raabe ; contributing authors, D. Larry Crumbley ... [et al.]

West, c1988-

  • 1989
  • 1992
  • 1996
  • 1997
  • 1998
  • 1999
  • 2000
  • 2002 ed
  • 2003 ed
  • 2004 ed
  • 2005 ed
  • 2006 ed
  • 2007 ed

タイトル別名

West Federal taxation : comprehensive volume

WfT : comprehensive volume

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注記

"West Federal taxation : comprehensive volume"--2006 ed., t.p

"WfT : comprehensive volume"--2006 ed., t.p

2006 ed.- / general editors, Eugene Willis ... [et al.] ; contributing authors, James H. Boyd ... [et al.]

Publisher varies: 2002 ed.-, South-Western -- 2006 ed.-, Thomson/South-Western

Includes indexes

内容説明・目次

巻冊次

1998 ISBN 9780314205735

内容説明

An edited version of the Individual and Corporations taxation volumes, the Comprehensive volume provides a thorough and balanced treatment of all relevant codes and regulations as they apply to both individuals and corporations. This volume can either be used in a one-term course that emphasizes individuals and corporations, or in a two-term course in which the instructor wants less detail.
巻冊次

2000 ISBN 9780324012637

内容説明

This text is designed for a course in taxation at the graduate or undergraduate level. It can either be used in a course in which an instructor wants to integrate coverage of individual and corporate taxation, or in a two semester sequence in which the use of only one book is desired. It provides a thorough treatment of all relevant code and regulations as they apply to both individuals and corporations.

目次

  • An introduction to taxation and understanding the federal tax law
  • tax determination, personal and dependency exemptions
  • an overview of property transactions
  • gross income - concepts and inclusions
  • gross income - exclusions
  • deductions and losses - in general
  • deductions and losses - certain business expenses and losses
  • depreciation, cost recovery, amortization, and depletion
  • deductions - employee expenses
  • deductions and losses - certain itemized deductions
  • passive activity losses
  • tax credits
  • property transactions - determination of gain or loss, basis considerations, and nontaxable exchanges
  • Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions
  • Alternative Minimum Tax
  • Accounting Periods and Methods
  • Corporations: Introduction, Operating Rules, and Related Corporations
  • Corporations: Organization and Capital Structure
  • Corporations: Distributions Not in Complete Liquidation
  • Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations
  • Corporate Accumulations
  • S Corporations
  • Partnerships
  • Exempt Entities
  • Taxation of International Transactions
  • Tax Administration and Practice
  • The Federal Gift and Estate Taxes
  • Income Taxation of Trusts and Estates. Working with the Tax Law.
巻冊次

2002 ed ISBN 9780324109894

内容説明

Combining the number one Individuals text with the number one Corporations text, West Federal Taxation: Comprehensive Volume is a true winner. An 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.
巻冊次

2003 ed ISBN 9780324154597

内容説明

Combining the number one Individuals text with the number one Corporations text, West Federal Taxation: Comprehensive Volume is a true winner. An edited version of the first two WFT textbooks, this book offers a thorough and balanced treatment of relevant tax Code and regulations as applied to individuals and corporations. Ideal for undergraduate or graduate levels, this text works for either a one-semester course in which an instructor wants to integrate coverage of individual and corporate taxation, or a two-semester sequence in which the use of only one book is desired.
巻冊次

2004 ed ISBN 9780324226843

内容説明

For twenty-six years running, the market-leading West Federal Taxation Series has helped more than one million users master the ever-changing nature of Federal taxation. The 2004 Edition of West Federal Taxation: Comprehensive Volume is no exception. With its comprehensive and accessible coverage, no other text is as effective at helping users master the ever-changing tax code and regulations. Because of its adherence to the recommendations of the Accounting Education Change Commission (AECC) and the American Institute of Certified Public Accountants (AICPA)-and because its authors and editors stay on top of trends in both tax law and tax education-- the 2004 Edition is thoroughly up-to-date, current in its thinking, and pedagogically advanced.
巻冊次

2006 ed ISBN 9780324304954

内容説明

Combining the number one Individual tax text with the number one Corporations text, WEST FEDERAL TAXATION: COMPREHENSIVE VOLUME, 2006 EDITION is a true winner. An edited version of the first two WFT textbooks, this book offers a thorough and balanced treatment of relevant tax Code and regulations as applied to individuals and corporations. Ideal for undergraduate or graduate levels, this text works for either a one-semester course in which an instructor wants to integrate coverage of individual and corporate taxation, or for a two-semester sequence in which the use of only one book is desired.
巻冊次

2007 ed ISBN 9780324313482

内容説明

"West Federal Taxation: Comprehensive, 2007 Edition" combines the best of Individual and Corporations materials and offers a thorough and balanced treatment of relevant Tax Code and regulations. With its hallmark comprehensive coverage and its superior ancillaries, no other text is as effective in helping users master the ever-changing Tax Code.

目次

  • 1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Working with the Tax Law. 3. Tax Determination
  • Personal ad Dependency Exemptions
  • An Overview of Property Transactions. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. 6. Deductions and Losses: In General. 7. Deductions and Losses: Certain Business Expenses and Losses. 8. Depreciation, Cost Recovery, Amortization, and Depletion. 9. Deductions and Self-Employed-Related Expenses. 10. Deductions and Losses: Certain Itemized Deductions. 11. Passive Activity Losses. 12. Tax Credits. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. 15. Alternative Minimum Tax. 16. Accounting Periods and Methods. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and An Overview of Corporate Reorganizations. 21. Partnerships. 22. S Corporations. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Administration and Practice. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estate. Appendixes. Subject Index.

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詳細情報

  • NII書誌ID(NCID)
    BA34260345
  • ISBN
    • 0314657703
    • 0314869808
    • 0314045473
    • 0314088180
    • 031420573X
    • 053888584X
    • 0324012632
    • 032410989X
    • 0324154593
    • 0324226845
    • 0324220898
    • 0324304951
    • 0324313489
  • 出版国コード
    us
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    St. Paul
  • ページ数/冊数
    v.
  • 大きさ
    29 cm
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