TY  - BOOK
AU  - Nellen,Annette
AU  - Young,James C.
AU  - Raabe,William A.
AU  - Maloney,David M.
TI  - Essentials of taxation : : individuals and business entities / 
T2  - South-Western federal taxation
SN  - 9780357109175
AV  - KF6289 .E87
U1  - 343.73043 23
PY  - 2020///
CY  - Boston, Massachusetts : 
PB  - Cengage Learning
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Income tax
KW  - Business enterprises
N1  - 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
ER  -