Essentials of taxation :   individuals and business entities /  
Nellen, Annette [and 3 others], general editors. 
 - 2020 edition 
 - various pagings :   color illustrations ;   29 cm.  
 - South-Western federal taxation .
<br/><br/> Includes index.  
<br/><br/>Introduction to taxation -- Working with the tax law -- Taxes on the financial statements -- Gross income -- Business deductions -- Losses and loss limitations -- Property transactions: basis, gain and loss, and nontaxable exchanges -- Property transactions: capital gains and losses, section 1231, and recapture provisions -- Individuals as taxpayers --  Individuals: income, deduction and credits -- Individuals as employees and proprietors -- Corporations: organization, capital structure, and operating rules -- Corporations: earnings & profits and distributions -- Partnerships and limited liability entities -- S corporation -- Multijurisdictional taxation -- Business tax credits and the alternative minimum tax -- Comparative forms of doing business. 
<br/><br/><label>ISBN: </label>9780357109175 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Taxation--Law and legislation--United States.<br/>Income tax--Law and legislation--United States.<br/>Business enterprises--Taxation --Law and legislation--United States.
<br/><br/><label>LC Class. No.: </label>KF6289  / .E87 
<br/><br/><label>Dewey Class. No.: </label>343.73043  / Es745