West Federal Taxation 2007: Individual Income Taxes (with RIA Checkpoint Student Edition Online Database Access Card 2007 and Turbo Tax Premier CD-ROM) / Edition 1
by William H. Hoffman, James E. Smith, Eugene WillisISBN-10: 0324399618
ISBN-13: 9780324399615
Pub. Date: 04/14/2006
Publisher: Cengage Learning
WEST FEDERAL TAXATION: INDIVIDUAL INCOME TAXES, 2007 EDITION is accessible, comprehensive, and authoritative in its coverage of the Tax Code and regulations pertaining to the individual taxpayer. Covering all major developments in federal taxation, there is no other text as effective at helping users master the ever-changing Individual Tax Code.
Overview
WEST FEDERAL TAXATION: INDIVIDUAL INCOME TAXES, 2007 EDITION is accessible, comprehensive, and authoritative in its coverage of the Tax Code and regulations pertaining to the individual taxpayer. Covering all major developments in federal taxation, there is no other text as effective at helping users master the ever-changing Individual Tax Code.
Product Details
- ISBN-13:
- 9780324399615
- Publisher:
- Cengage Learning
- Publication date:
- 04/14/2006
- Edition description:
- Older Edition
- Pages:
- 1032
- Product dimensions:
- 8.50(w) x 11.00(h) x 1.50(d)
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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