An introduction to business entities
著者
書誌事項
An introduction to business entities
（West's federal taxation）
South-Western College Publishing, c1999-
- 1999 ed
- 2000 ed
- 2002 ed
- 2003 ed
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注記
Description based on 1999 ed
General editor of 1999 ed.: Eugene Willis, Jon S. Davis
General editor of 2000 ed.: James E. Smith, William A. Raabe, David M. Maloney
内容説明・目次
- 巻冊次
-
2000 ed ISBN 9780324009385
内容説明
Designed with the AICPA model tax curriculum in mind, this text presents the introductory federal taxation course from a business entity perspective. It provides thorough coverage of all relevant code and regulations. The text should be suitable for the programme that offers only one course in taxation and wants students to be exposed to corporate taxation as well as individual taxation. This text assumes no prior course in taxation has been taken.
目次
- Introduction to taxation
- working with the tax law
- gross income
- business deductions
- losses and loss limitations
- accounting periods and methods
- property transactions - determination of gain or loss, basis considerations, and nontaxable exchanges
- properry transactions - capital gains and losses, section 1231, and recapture provisions
- corporations - organization, capital structure, and operating rules
- corporations - distributions not in complete liquidation
- partnerships and limited liability entities
- S corporations
- business tax credits and corporate alternative minimum tax
- comparative forms of doing business
- introduction ot the taxation of individuals
- individuals as employees and proprieters.
- 巻冊次
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2002 ed ISBN 9780324110531
内容説明
This text is designed with the AICPA model tax curriculum in mind, and presents the introductory federal taxation course from a business entity perspective. The 2002 Edition of An Introduction to Business Entities provides thorough and adequate coverage of all relevant codes and regulations, emphasizing the high-interest and multidisciplinary aspects of taxation. This text is an ideal fit for the program that offers only one course in taxation where readers need to be exposed to corporate taxation as well as individual taxation. This text assumes no prior course in taxation has been taken.
- 巻冊次
-
2003 ed ISBN 9780324154580
内容説明
This text is designed with the AICPA model tax curriculum in mind, and presents the introductory federal taxation course from a business entity perspective. The 2002 Edition of An Introduction to Business Entities provides thorough and adequate coverage of all relevant codes and regulations, emphasizing the high-interest and multidisciplinary aspects of taxation. This text is an ideal fit for the program that offers only one course in taxation where students need to be exposed to corporate taxation as well as individual taxation. This text assumes no prior course in taxation has been taken.
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