Prentice Hall Federal Taxation 2000

by Kramer, John L.

• ISBN13: 9780130203571
• ISBN10: 0130203572
• Edition: 1st
• Format: Paperback
• Copyright: 1999-05-01
• Publisher: Pearson College Div

Table of Contents

Preface	xxv
Individuals
An Introduction To Taxation	1	(1)
Determination of Tax	2	(1)
Gross Income: Inclusions	3	(1)
Gross Income: Exclusions	4	(1)
Property Transactions: Capital Gains and Losses	5	(1)
Deductions And Losses	6	(1)
Itemized Deductions	7	(1)
Losses and Bad Debts	8	(1)
Employee Expenses and Deferred Compensation	9	(1)
Depreciation, Cost Recovery, Depletion, Amortization, and Inventory Costs	10	(1)
Accounting Periods and Methods	11	(1)
Property Transactions: Nontaxable Exchanges	12	(1)
Property Transactions: Section 1231 and Recapture	13	(1)
Special Tax Computation Methods, Payment of Tax, and Tax Credits	14
Corporations
Tax Research	1	(1)
Corporate Formations and Capital Structure	2	(1)
The Corporate Income Tax	3	(1)
Corporate Nonliquidating Distributions	4	(1)
Other Corporate Tax Levies	5	(1)
Corporate Liquidating Distributions	6	(1)
Corporate Acquisitions and Reorganizations	7	(2)
Partnership Formation and Operation	9	(1)
Special Partnership Issues	10	(1)
S Corporations	11	(1)
The Gift Tax	12	(1)
The Estate Tax	13	(1)
Income Taxation of Trusts and Estates	14	(1)
Administrative Procedures	15
TABLES 1998 Tax Table and Rate Schedules	T-1
Appendix A Tax Research Working Paper File	A-1
Appendix B Tax Forms	B-1
Appendix C MACRS and ACRS Tables	C-1
Appendix D Glossary	D-1
Appendix E Statements on Responsibilities in Tax Practice (SRTPs)	E-1
Appendix F Comparison of Tax Attributes for C Corporations, Partnerships, and S Corporations	F-1
Appendix G Credit for State Death Taxes	G-1
Appendix G Actuarial Tables	H-1
Appendix I Index of Code Sections	I-1
Appendix J Index of Treasury Regulations	J-1
Appendix K Index of Government Promulgations	K-1
Appendix L Index of Court Cases	L-1
Appendix M Subject Index	M-1