A Student S Guide To The Internal Revenue Code Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of A Student S Guide To The Internal Revenue Code book. This book definitely worth reading, it is an incredibly well-written.
A Student's Guide to the Internal Revenue Code by Richard Gershon Pdf
This book does not teach substantive tax law, which continually changes, but rather the language of tax, which largely remains constant. Thus, a student who learns how to read the Code effectively will be able to understand each new tax reform. To that end, this new edition:\
Author : Douglas A. Kahn,Jeffrey H. Kahn Publisher : Foundation Press Page : 0 pages File Size : 45,5 Mb Release : 2011 Category : Commercial law ISBN : 1599413779
Federal Income Tax by Douglas A. Kahn,Jeffrey H. Kahn Pdf
This textbook is a concise, single-volume work which explains the technical workings, Code, regulatory provisions, administrative interpretations and common law tax rules and principles that apply to individual taxpayers. Numerous illustrations are provided to help the reader understand the application of the tax rules. The text suggests rationales and underlying policies for many of the tax areas covered in a basic tax course. Designed for students taking a basic course in income taxation and those taking advanced tax courses who desire an accessible explanation of a personal income tax doctrine relating to their studies.
Federal Income Tax by Douglas A. Kahn,Jeffrey H. Kahn Pdf
This book is designed for students taking a course in federal income tax, or for students in an advanced tax course who seek an explanation of an area in the basic income tax system that they had not learned or had forgotten. The authors provide clear concise explanations of the tax principles that underlie the tax system. For example, the doctrines of anticipatory assignment of income, anticipation of income, realization and nonrecognition are discussed in detail. Other important concepts such as substance versus form, economic substance, and the recission doctrine are explained. While the book does not discuss every statutory provision of the Code, many are examined and explained. For example, the operation of the capital gains provisions, the quasi-capital asset provision of section 1231, the medical expense provision, the nonrecognition provisions of sections 108, 1031 and 1033 are examined in detail. Not only is section 108 examined, but the larger topic of cancellation of indebtedness is discussed. The authors devote significant attention to sections 1031 and 1033 because those provisions are typical of nonrecognition statutes and prepare a student for the complex nonrecognition provisions the student will encounter in an advanced tax course. Depreciation and recapture of depreciation are examined in detail and their underlying principles are described. In addition to textual discussion of statutes and basic tax concepts and principles, the authors have provided a number of illustrations to show how the various provisions of the Code operate. There is discussion of the tax policies that underlie statutory provisions and how the knowledge of those policies can help arrive at a proper construction and application of the statutes.
Federal Income Taxation by Marvin A. Chirelstein,Lawrence Zelenak Pdf
This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects legislative, judicial, and administrative developments since the twelfth edition (including the 2012 tax rate increases and the Supreme Court's Windsor decision), and increases the number of end-of-chapter problems by almost 60%.
United States. Department of Health, Education, and Welfare. Audit Agency
Author : United States. Department of Health, Education, and Welfare. Audit Agency Publisher : Unknown Page : 240 pages File Size : 42,6 Mb Release : 1978 Category : Federal aid to higher education ISBN : UOM:39015076460602
Guide for Audits of National Direct Student Loan Program (NDSL), College Work-Study Program (CWS), Supplemental Educational Opportunity Grants Program (SEOG) by United States. Department of Health, Education, and Welfare. Audit Agency Pdf
Monthly Catalog of United States Government Publications by United States. Superintendent of Documents Pdf
February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index
