West's Federal Tax ResearchWest Publishing Company, 1994 - 587 pages This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers computer-oriented research tools including CD-ROMs, the Internet and computerized databases. From its tax planning orientation to the real-life cases, this is one book that conveys a true understanding of the most important elements of the federal tax law. |
From inside the book
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Page 85
... gift of stock from her favorite uncle . The stock had a fair market value of $ 30,000 and a basis to the uncle of $ 10,000 at the date of the gift . How much is taxable to Carol from this gift ? In answering this problem , use only the ...
... gift of stock from her favorite uncle . The stock had a fair market value of $ 30,000 and a basis to the uncle of $ 10,000 at the date of the gift . How much is taxable to Carol from this gift ? In answering this problem , use only the ...
Page 298
... gift tax provisions . Illustrates with an example some gift - giving tech- niques that utilize these provisions . Dis- cusses the valuation of LLC interests and the impact of minority and lack of mar- ketability discounts . Demonstrates ...
... gift tax provisions . Illustrates with an example some gift - giving tech- niques that utilize these provisions . Dis- cusses the valuation of LLC interests and the impact of minority and lack of mar- ketability discounts . Demonstrates ...
Page 438
... gift tax rate , made a gift of a sculpture to Pinky , valuing the property at $ 100,000 . The IRS later valued the gift at $ 250,000 . The applicable undervaluation penalty is a . $ 10,000 ( maximum penalty ) . b . $ 18,750 . C ...
... gift tax rate , made a gift of a sculpture to Pinky , valuing the property at $ 100,000 . The IRS later valued the gift at $ 250,000 . The applicable undervaluation penalty is a . $ 10,000 ( maximum penalty ) . b . $ 18,750 . C ...
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Common terms and phrases
AFTR AFTR2d AICPA amount annotated apply attorney audit business expenses CD-ROM chapter Circuit Circular 230 citation cited client Code section Commissioner corporation Court decisions Court of Appeals Court of Federal deduction deposits discussed documents employee enrolled agent example EXHIBIT gift tax gross income identify interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issues kickbacks Law Review Letter Rulings loan located material OnPoint paragraph number payments penalty percent Portfolios principal residence Private Letter Rulings published refund Regulations Revenue Rulings Shepard's Shepard's Citator Supreme Court Tax Court tax law tax liability tax planning tax practice tax practitioner tax rate tax research tax return tax services tax treaties taxable income Taxation taxpayer TC Memo topical transaction U.S. Court U.S. Supreme Court U.S. Tax update USTC USTR volume WESTLAW