02092nam a2200349 i 4500 CSPC 20231123225406.0 231113s2020 maua 001 0 eng d 9780357109175 (hbk) CSPC CSPC eng KF6289 .E87 343.73043 Es745 23 Essentials of taxation : individuals and business entities / Nellen, Annette [and 3 others], general editors. 2020 edition Boston, Massachusetts : Cengage Learning, 2020. various pagings : color illustrations ; 29 cm. rdacontent text rdamedia unmediated rdacarrier volume South-Western federal taxation Includes index. 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. Taxation Law and legislation United States. Income tax Law and legislation United States. Business enterprises Taxation Law and legislation United States. Nellen, Annette, editor. Young, James C., editor. Raabe, William A., editor. Maloney, David M., editor. ddc BK 343.73043 Es745 GRD 2020 0 0 0 ddc 0 0 CSPC CSPC GRD 2023-11-13 0 GRD 343.73043 Es745 2020 026304 2023-11-13 00:00:00 1-1 2023-11-13 BK 26479 26479