Essentials of taxation : individuals and business entities / Nellen, Annette [and 3 others], general editors.
Material type:
TextSeries: South-Western federal taxationPublisher: Boston, Massachusetts : Cengage Learning, 2020Edition: 2020 editionDescription: various pagings : color illustrations ; 29 cmContent type: - text
- unmediated
- volume
- 9780357109175
- 343.73043 Es745 23
- KF6289 .E87
| Item type | Current library | Shelving location | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|---|
Books
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Main Library | Graduate School Library | GRD 343.73043 Es745 2020 (Browse shelf(Opens below)) | 1-1 | Available | 026304 |
Includes index.
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.
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