MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02092nam a2200349 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CSPC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231123225406.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
231113s2020 maua 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780357109175 |
| Qualifying information |
(hbk) |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
CSPC |
| Original cataloging agency |
CSPC |
| Language of cataloging |
eng |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KF6289 |
| Item number |
.E87 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.73043 |
| Item number |
Es745 |
| Edition number |
23 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Essentials of taxation : |
| Remainder of title |
individuals and business entities / |
| Statement of responsibility, etc. |
Nellen, Annette [and 3 others], general editors. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2020 edition |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Boston, Massachusetts : |
| Name of producer, publisher, distributor, manufacturer |
Cengage Learning, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2020. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
various pagings : |
| Other physical details |
color illustrations ; |
| Dimensions |
29 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
South-Western federal taxation |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Introduction to taxation -- Working with the tax law -- Taxes on the financial statements -- Gross income -- Business deductions -- Losses and loss limitations -- Property transactions: basis, gain and loss, and nontaxable exchanges -- Property transactions: capital gains and losses, section 1231, and recapture provisions -- Individuals as taxpayers -- Individuals: income, deduction and credits -- Individuals as employees and proprietors -- Corporations: organization, capital structure, and operating rules -- Corporations: earnings & profits and distributions -- Partnerships and limited liability entities -- S corporation -- Multijurisdictional taxation -- Business tax credits and the alternative minimum tax -- Comparative forms of doing business. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Income tax |
| General subdivision |
Law and legislation |
| Geographic subdivision |
United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business enterprises |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
United States. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nellen, Annette, |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Young, James C., |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Raabe, William A., |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Maloney, David M., |
| Relator term |
editor. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
| Classification part |
343.73043 |
| Call number prefix |
GRD |
| Call number suffix |
2020 |
| Suppress in OPAC |
No |
