Concepts in Federal Taxation: 1998 Edition

Hardcover (Print)
Not Available on BN.com
 

Overview


Murphy and Higgins take a more conceptual, less technical approach to federal taxation. The conceptual approach emphasizes aspects of the tax system that remain stable over time and focuses on the tax treatment of transactions that are common to all entities.
Read More Show Less

Product Details

  • ISBN-13: 9780314205537
  • Publisher: West Group
  • Publication date: 5/28/1997
  • Pages: 780

Meet the Author


A professor emeritus at Oklahoma State University, Dr. Kevin E. Murphy earned his Ph.D. at the University of Wisconsin-Madison and his B.S. and M.S. in Accounting at Utah State University. He has published articles in the JOURNAL OF THE AMERICAN TAXATION ASSOCIATION and THE JOURNAL OF ACCOUNTING EDUCATION. Dr. Murphy is a member of the American Accounting Association and the American Taxation Association.

Dr. Mark Higgins is Dean and The Alfred J. Verrecchia and Hasbro Inc. Leadership Chair in Business at the University of Rhode Island. He earned his Ph.D. at the University of Tennessee and his B.S. and M.S. in Accounting at the University of South Carolina. He has articles published in ACCOUNTING HISTORIANS JOURNAL, JOURNAL OF ACCOUNTING EDUCATION, TAXATION FOR ACCOUNTANTS, CRITICAL PERSPECTIVES IN ACCOUNTING, JOURNAL OF LEGAL TAX RESEARCH, THE CPA JOURNAL, and THE TAX ADVISER. He is also a Certified Public Accountant (inactive).

Read More Show Less

Table of Contents


PART 1: CONCEPTUAL FOUNDATIONS OF THE TAX LAW. 1. Federal Income Taxation - An Overview. 2. Income Tax Concepts. PART II: GROSS INCOME. 3. Income Sources. 4. Income Exclusions. PART III: DEDUCTIONS. 5. Introduction to Business Expenses. 6. Business Expenses. 7. Losses - Deductions and Limitations. 8. Taxation and Individuals. Appendix to Chapter 8. PART IV: PROPERTY TRANSACTIONS. 9. Acquisitions of Property. 10. Cost Recovery on Property: Depreciation. 11. Property Dispositions. 12. Nonrecognition Transactions. PART V: INCOME TAX ENTITIES. 13. Choice of Business Entity--Part I. 14. Choice of Business Entity--Part II. PART VI: RESEARCH. 15. Tax Research. Appendices: Tax Rate Schedules and Tax Tables, Tax Return Problem, Tax Forms, Statements on Responsibilities in Tax Practices. Glossary. Index.
Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)