01610nam a22002057a 4500 200310b xxu||||| |||| 00| 0 eng d 9780077862367 KF6352.M4(6e) McGraw-Hill's taxation of individuals and business entities. / edited by Brian C. Spilker et al. 6th ed. New York : McGraw Hill/ Irwin, 2015. xxxiv + various pagings: ill. ; 29 cm. Includes appendix and index. Contents: An introduction to tax -- Tax compliance, the IRS, and tax authorities -- Tax planning strategies and related limitations -- Individual income tax overview, exemptions, and filing status -- Gross income and exclusions -- Individual deductions -- Individual income tax computation and tax credits -- Business income, deductions, and accounting methods -- Property acquisition and cost recovery -- Property dispositions -- Investments -- Compensation -- Retirement savings and deferred compensation -- Tax consequences of home ownership -- Entities overview -- Corporate operations -- Accounting for income taxes -- Corporate taxation: nonliquidating distributions -- Corporate formation, reorganization, and liquidation -- Forming and operating partnerships -- Dispositions of partnership interests and partnership distributions -- S corporations -- State and local taxes -- The U.S. taxation of multinational transactions -- Transfer taxes and wealth planning. Spilker, Brian C. Ayers, Benjamin C. Barrick, John A. Outslay, Edmund. lcc BK 7144 14644 0 0 lcc 0 0 WIUC-1 WIUC-1 REF 2020-03-10 0 KF6352.M4(6e) 8608/060/20 2020-03-10 00:00:00 1 2020-03-10 BK