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. |
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Page 355
... taxable gain . However , Doug recognizes no taxable income if he borrows the money , even though the amount that he borrows will be in excess of the basis of the land . Example 11-9 Barbara Ward formed a new corporation by investing ...
... taxable gain . However , Doug recognizes no taxable income if he borrows the money , even though the amount that he borrows will be in excess of the basis of the land . Example 11-9 Barbara Ward formed a new corporation by investing ...
Page 357
... taxable business income the interest paid on U.S. Treasury obligations . OneBank holds billions of dollars in ... taxable , and ordinary deductions , which decrease the tax base dollar - for - dollar ; ( 2 ) investment or " portfolio ...
... taxable business income the interest paid on U.S. Treasury obligations . OneBank holds billions of dollars in ... taxable , and ordinary deductions , which decrease the tax base dollar - for - dollar ; ( 2 ) investment or " portfolio ...
Page 360
... taxable , although no deduction would be allowed for his " personal " expense of renting a home . If the $ 50,000 were invested in a home for his own use , however , the net rental value of the home would escape taxation , since such in ...
... taxable , although no deduction would be allowed for his " personal " expense of renting a home . If the $ 50,000 were invested in a home for his own use , however , the net rental value of the home would escape taxation , since such in ...
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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