2007 West's Federal Taxation Comprehensive Volume: Business

An Introduction to Taxation and Understanding the Federal Tax LawWorking with the Tax LawTax Determination; Personal and Dependency Exemptions; an Overview of Property TransactionsGross Income: Concepts and InclusionsGross Income: ExclusionsDeductions and Losses: In GeneralDeductions and Losses: Certain Business Expenses and LossesDepreciation Cost Recovery, Amortization & DepletionDeductions: Employee and Self-Employed-Related ExpensesDeductions and Losses: Certain Itemized DedicationPassive Activity LossesTax CreditsProperty Transactions: Determination of Gain or Loss Basis Considerations and Nontaxation ExchangesProperty Transactions: Capital Gains & Losses, 131 and Recapture ProvisionsAlternative Minimum TaxAccounting Periods and MethodsCorporations: Introduction and Operating RulesCorporations: Organization and Capital StructureCorporations: Distributions not in Complete LiquidationCorporations: Distributions not in Complete Liquidation and Overview of ReorganizationsPartnershipsS CorporationsTax Administration and PracticeThe Federal Gift and Estate TaxesIncome Taxation of Trusts and EstatesAppendicesIndex