West's Federal Taxation : Individual Income Taxes, 2005 Edition / Edition 1

West's Federal Taxation : Individual Income Taxes, 2005 Edition / Edition 1

by William H. Hoffman, James E. Smith, Eugene Willis
     
 

ISBN-10: 0324207522

ISBN-13: 9780324207521

Pub. Date: 04/28/2004

Publisher: Cengage Learning


West Federal Taxation: Individual Income Taxes, 2005 Edition continues to set the standard in introductory tax. Its Authors and editors stay on top of trends in both tax law and tax education, as a result, the 2005 Edition is thoroughly up-to-date, current in its thinking, and pedagogically advanced! No other text is as effective at helping users master the…  See more details below

Overview


West Federal Taxation: Individual Income Taxes, 2005 Edition continues to set the standard in introductory tax. Its Authors and editors stay on top of trends in both tax law and tax education, as a result, the 2005 Edition is thoroughly up-to-date, current in its thinking, and pedagogically advanced! No other text is as effective at helping users master the ever-changing Individual Tax Code. It provides accessible, comprehensive, and authoritative coverage of the relevant tax Code and regulations as they pertain to the individual taxpayer, as well as coverage of all major developments in federal taxation. It also adheres to the recommendations of the Accounting Education Change Commission (AECC) and the American Institute of Certified Public Accountants (AICPA). Visit the Product Website @ http://wft.swlearning.com

Product Details

ISBN-13:
9780324207521
Publisher:
Cengage Learning
Publication date:
04/28/2004
Edition description:
Older Edition
Pages:
1056

Table of Contents


PART I: INTRODUCTION AND BASIC TAX MODEL 1. An Introduction to Taxation and Understanding the Federal Tax Law 2. Working with the Tax Law 3. Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions PART II: GROSS INCOME 4. Gross Income: Concepts and Inclusions 5. Gross Income: Exclusions PART III: DEDUCTIONS 6. Deductions and Losses: In General 7. Deductions and Losses: Certain Business Expenses and Losses 8. Depreciation, Cost Recovery, Amortization, and Depletion 9. Deductions: Employee and Self-Employed-Related Expenses 10. Deductions and Losses: Certain Itemized Deductions 11. Passive Activity Losses PART IV: SPECIAL TAX COMPUTATION METHODS, PAYMENT PROCEDURES, AND TAX CREDITS 12. Alternative Minimum Tax 13. Tax Credits and Payment Procedures. PART V: PROPERTY TRANSACTIONS 14. Property Transactions: Determination of Gain or Loss and Basis Consideration 15. Property Transactions: Nontaxable Exchanges 16. Property Transactions: Capital Gains and Losses 17. Property Transactions: Section 1231 and Recapture Provisions PART VI: ACCOUNTING PERIODS, ACCOUNTING METHODS, AND DEFERRED COMPENSATION 18. Accounting Periods and Methods 19. Deferred Compensation PART VII: CORPORATIONS AND PARTNERSHIPS 20. Corporations and Partnerships Appendixes. Subject Index.

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