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
Results 1-3 of 71
Page 4
... transactions . In an open transaction the tax practitioner maintains some degree of control over the attendant tax liability because the transaction is not yet completed ; for example , the title to an asset has not yet passed . If ...
... transactions . In an open transaction the tax practitioner maintains some degree of control over the attendant tax liability because the transaction is not yet completed ; for example , the title to an asset has not yet passed . If ...
Page 23
... transaction does not adequately understand the tax consequences of the proposed transaction , which are highly favorable to Carp . In fact , if the transaction were completed as proposed , the other side would suffer significant ...
... transaction does not adequately understand the tax consequences of the proposed transaction , which are highly favorable to Carp . In fact , if the transaction were completed as proposed , the other side would suffer significant ...
Page 493
... transaction . ( 3 ) No former Government employee who within a period of one year prior to the ter- mination of his Government employment had official responsibility for a transaction shall , within one year after his Government em ...
... transaction . ( 3 ) No former Government employee who within a period of one year prior to the ter- mination of his Government employment had official responsibility for a transaction shall , within one year after his Government em ...
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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