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  <titleInfo>
    <title>RIA Federal tax handbook</title>
  </titleInfo>
  <name type="corporate">
    <namePart>Research Institute of America</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <edition>2013 ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>815 p. 24cm</extent>
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  <tableOfContents>Contents: Tax rates and tables -- Income-taxable and exempt -- Deductions-expenses of a business -- Interest expense-taxes-losses-bad debts -- Depreciation, amortization, property expensing and depletion -- Charitable contributions-medical expenses-alimony-other nonbusiness deductions -- Education-tax credits, exclusions, deductions -- Tax credits -- Sales and and exchanges-tax free exchanges-basis -- Capital gains and losses-section 1231-depreciation recapture -- Tax accounting-inventories -- Withholding tax on wages and other income payments -- Individual's tax computation-kiddie tax-self-employment tax -- estimated tax -- Alternative minimum tax -- Corporations-accumulated earnings tax-personal holding companies -- consolidated returns -- estimated tax-S corporations -- Corporate transactions-organization-distributions-reorganization-acquisitions-liquidations--Partnerships -- Trusts-Estates-Decedents -- Exempt organizations -- RICs (mutual funds), REITs, REMICs, banks and other special corporations -- Pension and profit-sharing plans-401(k) plans-roth401(k)plans-IRAs-roth IRAs-SEPs-SIMPLE plans -- Farmers -- Foreign income-foreign taxpayers-foreign currency transactions -- Returns and payment of tax -- Deficiencies-refunds-penalties -- Estate, gift and generation-skipping transfer taxes -- </tableOfContents>
  <note type="statement of responsibility">Research Institute of America</note>
  <note>Includes index.</note>
  <classification authority="lcc">KF6289.R52</classification>
  <identifier type="isbn">9780781104722</identifier>
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    <recordCreationDate encoding="marc">231205</recordCreationDate>
    <recordChangeDate encoding="iso8601">20231205115955.0</recordChangeDate>
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