West federal taxation 2008 : corporations, partnerships, estates, and trusts
Aims to help readers learn tax legislation. This book provides coverage of C Corporations, flow-through entities, and family tax planning. It emphasises on the importance of careful tax planning and integrated tax planning applications and suggestions. It also offers coverage of how taxation is affected by international concerns.
Print Book, English, 2008
2008 ed
Thomson/South-Western, [Mason, OH], 2008
1 volume (various pagings) : illustrations, forms ; 29 cm
9780324380439, 0324380437
1027903481
PART I. INTRODUCTION. 1. Understanding and Working with the Federal Tax Law. PART II. CORPORATIONS. 2. Corporations: Introduction and Operating Rules. 3. Corporations: Special Situations. 4. Corporations: Organization and Capital Structure. 5. Corporations: Earnings & Profits and Dividend Distributions. 6. Corporations: Redemptions and Liquidations. 7. Corporations: Reorganizations. 8. Consolidated Tax Returns. 9. Taxation of International Transactions. PART III. FLOW-THROUGH ENTITIES. 10. Partnerships: Formation, Operation, and Basis. 11. Partnerships: Distributions, Transfer of Interests, and Terminations. 12. S Corporations. 13. Comparative Forms of Doing Business. PART IV. ADVANCED TAX PRACTICE CONSIDERATIONS. 14. Exempt Entities. 15. Multistate Corporate Taxation. 16. Tax Administration and Practice. PART V. FAMILY TAX PLANNING. 17. Federal Gift and Estate Taxes. 18. Family Tax Planning. 19. Income Taxation of Trusts and Estates. Appendixes. Subject Index.