West Federal Taxation Comprehensive Volume 2004, Professional Version

by Willis, Eugene; Hoffman, William H.; Maloney, David M.; Raabe, William A.

• ISBN13: 9780324275193
• ISBN10: 0324275196
• Format: Hardcover
• Copyright: 2003-04-20
• Publisher: South-Western College/West

Table of Contents

Preface	iii
An Introduction to Taxation and Understanding the Federal Tax Law	1	(1)
Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions	1	(1)
Gross Income: Concepts and Inclusions	1	(1)
Gross Income: Exclusions	1	(1)
Deductions and Losses: In General	1	(1)
Deductions and Losses: Certain Business Expenses and Losses	1	(1)
Depreciation, Cost Recovery, Amortization, and Depletion	1	(1)
Deductions: Employee and Self-Employed-Related Expenses	1	(1)
Deductions and Losses: Certain Itemized Deductions	1	(1)
Passive Activity Losses	1	(1)
Tax Credits	1	(1)
Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges	1	(1)
Property Transactions: Capital Gains and Losses, § 1231, and Recapture Provisions	1	(1)
Alternative Minimum Tax	1	(1)
Accounting Periods and Methods	1	(1)
Corporations: Introduction, Operating Rules, and Related Corporations	1	(1)
Corporations: Organization and Capital Structure	1	(1)
Corporations: Distributions Not in Complete Liquidation	1	(1)
Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations	1	(1)
Partnerships	1	(1)
S Corporations	1	(1)
Exempt Entities	1	(1)
Multistate Corporate Taxation	1	(1)
Taxation of International Transactions	1	(1)
Tax Administration and Practice	1	(1)
The Federal Gift and Estate Taxes	1	(1)
Income Taxation of Trusts and Estates	1	(1)
Working with the Tax Law	1	(1)
Appendixes	1	(1)
Subject Index	1