To offer maximum flexibility in your course, the text not only focuses on Federal income taxation of individuals, but also covers additional topics such as the income taxation of regular corporations and shareholders, Federal estate and gift taxation, and the income taxation of estates, trusts, and beneficiaries and the major aspects of family tax planning.
This guide will keep you current with legal arguments and technical analyses that apply to estate and gift tax law specific to the business valuation profession, including family limited partnership and wealth succession planning.
This new edition reflects important new legislation on hurricane relief, energy, tranportation, technical corrections and other tax developments that took place throughout the year.
CCH's U.S. Master Estate and Gift Tax Guide is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment.
CCH's Top Financial and Estate Planning Issues for 2008 Course is a helpful resource that provides explanations of and insight into significant laws, regulations, decisions and issues that impact financial and estate planning.
CCH's Federal Tax Compliance Manual (formerly published under title, "CCH Federal Tax Manual") is a comprehensive source for explanations, practical examples, filled-in tax return forms, key tax facts, federal tax tables and other ...
Code & Regulations (Including Related Income Tax Provisions), As of March 2008 CCH Incorporated, CCH Tax Law ... ( ii ) such partnership had 45 or fewer partners ; or ( C ) stock in a corporation carrying on a trade or business if ...
For investment banking, corporate finance, strategy consulting, money management or venture capital courses at the graduate level. Students benefit because the book provides a framework for understanding how taxation influences...
Outside the Box on Estate Tax Reform: Reviewing Ideas to Simplify Planning : Hearing Before the Committee on Finance, United...
The net tax due is the amount of tax shown on the return less any amount that is paid by the later of ( 1 ) the due date ... For example , a taxpayer that owes $ 1,000 on a 1996 tax return that remains unpaid until the year 2008 pays a ...
Ct . 1948 ) , 17.01 n91 Kyle v . ... Vincent , 401 U.S. 532 ( 1971 ) , 12.04 nn 165 Labs of Virginia , United States v . , 272 F. Supp . ... Wells Bldg . Co. , 169 U.S. 50 , 171 N.W. 755 ( 1919 ) , 17.06 n347 Langendorf v .