Close
Enter your search into one or more of the boxes below:
You can refine your search by selecting from any of the options below:
Search
Federal Income Tax: Students Guide to The Internal Revenue Code

Federal Income Tax: Students Guide to The Internal Revenue Code (Paperback)

£76.95
To Order. Estimated despatch in 1-3 weeks.
Email me when back in stock

Synopsis

This book is designed for students taking a course in federal income tax, or for students in an advanced tax course who seek an explanation of an area in the basic income tax system that they had not learned or had forgotten. The authors provide clear concise explanations of the tax principles that underlie the tax system. For example, the doctrines of anticipatory assignment of income, anticipation of income, realization and nonrecognition are discussed in detail. Other important concepts such as substance versus form, economic substance, and the recission doctrine are explained.



While the book does not discuss every statutory provision of the Code, many are examined and explained. For example, the operation of the capital gains provisions, the quasi-capital asset provision of section 1231, the medical expense provision, the nonrecognition provisions of sections 108, 1031 and 1033 are examined in detail. Not only is section 108 examined, but the larger topic of cancellation of indebtedness is discussed. The authors devote significant attention to sections 1031 and 1033 because those provisions are typical of nonrecognition statutes and prepare a student for the complex nonrecognition provisions the student will encounter in an advanced tax course. Depreciation and recapture of depreciation are examined in detail and their underlying principles are described.



In addition to textual discussion of statutes and basic tax concepts and principles, the authors have provided a number of illustrations to show how the various provisions of the Code operate. There is discussion of the tax policies that underlie statutory provisions and how the knowledge of those policies can help arrive at a proper construction and application of the statutes.

BusinessFinance & accountingBusinessFinance & accountingFinanceTaxationLawLaws of Specific jurisdictionsTaxation & duties law Publisher: West Academic Publication Date: 30/12/2015 ISBN-13: 9781609304577  Details: Type: Paperback Format: Books
Availability: To Order. Estimated despatch in 1-3 weeks.  

More books by Academic West

Leave Review

Delivery

Delivery Options

All delivery times quoted are the average, and cannot be guaranteed. These should be added to the availability message time, to determine when the goods will arrive. During checkout we will give you a cumulative estimated date for delivery.

Location 1st Book Each additional book Average Delivery Time
UK Standard Delivery FREE FREE 3-5 Days
UK First Class £4.50 £1.00 1-2 Days
UK Courier £7.00 £1.00 1-2 Days
Western Europe** Courier £17.00 £3.00 2-3 Days
Western Europe** Airmail £5.00 £1.50 4-14 Days
USA / Canada Courier £20.00 £3.00 2-4 Days
USA / Canada Airmail £7.00 £3.00 4-14 Days
Rest of World Courier £22.50 £3.00 3-6 Days
Rest of World Airmail £8.00 £3.00 7-21 Days

** Includes Austria, Belgium, Denmark, France, Germany, Greece, Iceland, Irish Republic, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and Switzerland.

Delivery Help & FAQs

Returns Information

If you are not completely satisfied with your purchase*, you may return it to us in its original condition with in 30 days of receiving your delivery or collection notification email for a refund. Except for damaged items or delivery issues the cost of return postage is borne by the buyer. Your statutory rights are not affected.

* For Exclusions and terms on damaged or delivery issues see Returns Help & FAQs

You might also like

Good Faith in Insurance and Takaful...
(Paperback)
Haemala Thanasegaran
 
 
£64.99
 

Currently out of stock

Advanced Issues in International and...
(Paperback)
Christiana H. J. I. Panayi
 
 
£37.99
 
MHA MacIntyre Hudson's Orange Tax...
(Paperback)
Nigel Eastaway
 
 
£119.95
 
The Taxation of Private Pension...
(Hardback)
Matthew Harrison
 
 
£155.00
 
Latest Blog
Read an extract from Everything I Know About Love
20/04/2018

Dolly Alderton's Everything I Know About Love is an honest, funny and uplifting account of growing up and being enough.

An extract from The Fire This Time
18/04/2018

Edited by National Book Award-winning author Jesmyn Ward, The Fire This Time is a collection of essays and poems exploring black experience in modern-day America, in a response to James Baldwin's groundbreaking 1963 essay collection The Fire Next Time.

Swither, Shoogle, Wheesht - Kirsty Logan on the language of The Gloaming
17/04/2018

Kirsty Logan's second novel, The Gloaming, is a swirling tale threaded through with magic, heartbreak, love and mermaids. It is studded with evocative but perhaps unfamiliar words, adding atmosphere, mood and expression. Exclusively for Foyles, she has written about some of these Scottish words, that head up each chapter of the book.

View all Blog Entries
Twitter
Show/Hide Tweets
© W&G Foyle Ltd