Federal Tax Research

Author: William Raabe
Publisher: Cengage Learning
ISBN: 1111221642
Size: 62.86 MB
Format: PDF, ePub, Docs
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FEDERAL TAX RESEARCH, Ninth Edition, offers hands-on tax research analysis and has been fully updated to cover computer-oriented tax research tools such as CD-ROMs, the Internet, and computerized databases. The ninth edition offers a new chapter on Financial Accounting Research that, combined with their study of tax research, will equip students with the valuable research skills they need to be marketable to future employers. Also included in this edition is coverage on international tax research, an expanded review of tax ethics, and real-life cases to help foster a true understanding of federal tax law. Students will also receive a great amount of material on the role of tax research as it relates to the CPA exam. No other text can better prepare the user on tax research procedures and multiple applications! Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Federal Taxation Of Property Transactions

Author: David L. Cameron
Publisher: LexisNexis
ISBN: 0327176903
Size: 26.28 MB
Format: PDF
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Two significant complications affect the taxation of property transactions. The first complication is the special treatment of capital gains and losses. The second complication arises from the time value of money. This book aims to provide students with an appreciation for these two significant complexities through the descriptive materials and problems presented. Chapter 1 introduces the concepts of basis and realization that are fundamental to the taxation of all transactions involving property. Chapter 2 follows with the effects of taxing gains and losses from capital assets differently from ordinary gains and losses. Chapter 3 deals with liabilities, which are essentially the opposite of assets or property, so that they can be considered negative property. Chapter 4 covers the rules applicable to the capitalization of costs incurred in the creation or acquisition of property and the recovery of those costs through a variety of expensing, amortization, and depreciation provisions. Chapter 5 covers non-recognition transactions (other than transfers involving partnerships, corporations or trusts) in which gain or loss is not recognized on disposition but is deferred through the mechanism of substituted basis. Chapter 6 deals with deferred compensation issues and other special problems arising in executive compensation arrangement using employer stock or stock options that reflect the lure of capital gain treatment. Chapter 7 covers the complexities that arise from the cliché that property is a bundle of rights, particularly when the ownership and long-term right to possession is divided under a lease or similar arrangement. Finally, Chapter 8 covers a number of special provisions that affect the deductibility of losses, including the wash sales rules, limitations on related party transactions, the at-risk and passive loss rules, and losses arising in certain leasing transactions. This eBook features links to Lexis Advance for further legal research options.

Tax Research Techniques

Author: Robert L. Gardner
Publisher: John Wiley & Sons
ISBN: 194165147X
Size: 53.91 MB
Format: PDF, ePub, Mobi
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Tax Research Techniques provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, the authors reveal how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings. The Trusted Research Training Manual for Over 30 Years As tax laws and tax research methods have changed over the past three decades,Tax Research Techniques has been a trusted resource to guide students and practitioners alike to best practices for efficient tax research. This latest edition updates examples and illustrations to highlight changes in tax law and online tax research over the past several years. Tax Research Techniques will sharpen your knowledge of these five key tax research procedures: How to Get the Facts How to Ask Expert Questions How to Search for the Right Authority How to Resolve the Question How to Communicate Your Conclusions New and updated sections reflect the continuously evolving advances in the technology of Web-based research.

Regulation Of Tax Practice

Author: Linda Galler
Publisher:
ISBN: 9781632815606
Size: 51.57 MB
Format: PDF
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This volume considers the wide array of sources that govern tax practice by lawyers and accountants, including IRS Circular 230, ethical principles and practice rules specific to each profession and a panoply of practice-related provisions in the Internal Revenue Code. There have been a number of important cases since the first edition was published, ranging from limitations on the IRS¿s authority to regulate tax practice to the applicability of privilege principles in the context tax work product. The second edition is fully updated to reflect recent developments, and includes many new problems.

Civil Tax Procedure

Author: Samuel C. Ullman
Publisher:
ISBN: 9781632809650
Size: 29.81 MB
Format: PDF, Kindle
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This casebook is part of the Graduate Tax Series. The book explores the practice of tax from the procedural perspective, dealing with the civil aspects of representing clients before the IRS. It has been updated to reflect the many changes to the practice since the last edition in 2008 and has an entirely new set of problems. The book is well-written, not too long and very capable of selective assignments whether the course is two, three or four credit hours, and whether the course is taught in the law school or in a graduate tax program.

Practical Guide To Real Estate Taxation

Author: David F. Windish
Publisher: CCH
ISBN: 9780808017004
Size: 59.31 MB
Format: PDF
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Practical Guide to Real Estate Taxation is CCH's highly successful practical guide to the federal tax consequences of real estate ownership, operations and activities. This updated Fifth Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. Recent regulations, tax rates and rulings are reflected throughout, along with other developments impacting the taxation of real estate.Real Estate Taxation begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations.The book thoroughly examines the actual operation of real estate, including coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on additions and improvements, depreciation, development and related issues. An indepth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.

Fundamentals Of Legal Research

Author: Steven M. Barkan
Publisher: Foundation Books
ISBN: 9781599412184
Size: 65.79 MB
Format: PDF, Mobi
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This classic textbook has been updated to include the latest methods and resources. Fundamentals of Legal Research provides an authoritative introduction and guide to all aspects of legal research, integrating Internet and other electronic sources. In addition to chapters on federal and state court reports, statutes, digests, citators, secondary sources, and legal citation form, the Ninth Edition includes specialized chapters on research in administrative law, constitutional law, electronic sources, federal legislative histories, international and human rights law, tax law, and the United Kingdom. This edition includes a new chapter on legal writing, an updated glossary of research terms, and revised tables and appendixes. Because of its depth and breadth, Fundamentals of Legal Research is an excellent text for both beginning and advanced legal research classes; it is a book that students will want to retain for future use. Designed for use in conjunction with Barkan, Mersky, and Dunn's Assignments to Fundamentals of Legal Research, a workbook of exercises that complement and reinforce information in the textbook.