West Federal Taxation 2002

by Hoffman, William H., Jr.; Raabe, William A.; Smith, James E.; Maloney, David M.

• ISBN13: 9780324109733
• ISBN10: 0324109733
• Format: Paperback
• Copyright: 2001-04-05
• Publisher: South-Western College/West

Summary

Doing ones taxes either individual or business can be a tedious and ominous task, The West Federal Taxation Series can help to reduce anxiety and increase results by providing the necessary information in an understandable and approachable format. Each book in the series will serve as an invaluable resource in cracking the complex and often confusing Internal Revenue Code.
-- Each book provides comprehensive and up-to-date information on tax code, regulations and legislation.
-- Each offers numerous examples and exhibits, including completed tax forms to aid in the understanding of the tax topic at hand.
-- Written by the foremost experts in each of their respective fields in tax accounting.
-- The #1 market-leading educational series for 24 consecutive years!

Table of Contents

Preface	iii
PART ONE Introduction
Understanding and Working with the Federal Tax Law	1	(1)
PART TWO Corporations
Corporations: Introduction, Operating Rules, and Related Corporations	2	(1)
Corporations: Organization and Capital Structure	3	(1)
Corporations: Earnings & Profits and Dividend Distributions	4	(1)
Corporations: Redemptions and Liquidations	5	(1)
Alternative Minimum Tax and Certain Penalty Taxes Imposed on Corporations	6	(1)
Corporations: Reorganizations	7	(1)
Consolidated Tax Returns	8	(1)
Taxation of International Transactions	9	(1)
PART THREE Flow-Through Entities
Partnerships: Formation, Operation, and Basis	10	(1)
Partnerships: Distributions, Transfer of Interests, and Terminations	11	(1)
S Corporations	12	(1)
PART FOUR Advanced Tax Practice Considerations
Comparative Forms of Doing Business	13	(1)
Exempt Entities	14	(1)
Multistate Corporate Taxation	15	(1)
Tax Administration and Practice	16	(1)
PART FIVE Family Tax Planning
The Federal Gift and Estate Taxes	17	(1)
Family Tax Planning	18	(1)
Income Taxation of Trusts and Estates	19
Appendixes	A-1
Subject Index	I-1