Concepts in federal taxation
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作 者:[美]凯文·E.墨菲(Kevin E. Murphy),[美]马克·海根斯(Mark Higgins)著
分类号:
ISBN:9787810441988
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简介
内 容 提 要
本书对美国联邦税制作了简明扼要的介绍。作者强调
税收观念而不是联邦税收的技术方法,强调保持税制长期
稳定的方方面面及共同的税收规定。
本书特点:
1.涉及问题广泛。比其他同类书包括的税收问题厂泛
得多,其中大部分内容十分新颖并且备受关注。
2.税收案例实用。本书提供了很多案例,使学生通过
运用税收知识制订税收最小化的行动方案。每一章后都有
参考文献、法规、法院案例。
本书还把INTERNET运用到各章,使学生能够在
INTERNET上搜索资料,解决税收问题及进行相关研究。
适用于学
目录
Preface
Introduction xxx
PART Ⅰ
CONCEPTUAL FOUNDATIONS OF THE TAX LAW
CHAPTER 1 Federal Income Taxation—An Overview
CHAPTER 2 Income Tax Concepts
PART Ⅱ
GROSS INCOME
CHAPTER 3 Income Sources
CHAPTER 4 Income Exclusions
PART Ⅲ
DEDUCTIONS
CHAPTER 5 Introduction to Business Expenses
CHAPTER 6 Business Expenses
CHAPTER 7 Losses—Deductions and Limitations
CHAPTER 8 Taxation of Individuals
PART Ⅴ
INCOME TAX ENTITIES
CHAPTER 13 Choice of Business Entity—Part Ⅰ
CHAPTER 14 Choice of Business Entity—Part Ⅱ
Part Ⅵ
CHAPTER 15 Tax research
APPENDIX A Tax Rate Schedules and Tax Tables A-1
APPENDIX B Tax Retun Problem B-1
APPENDIX C Tax Forms C-1
APPENDIX D Statements on Responsibilities in Tax Practice D-1
GLOSSARY G-1
INDEX Ⅰ-1
Introduction xxx
PART Ⅰ
CONCEPTUAL FOUNDATIONS OF THE TAX LAW
CHAPTER 1 Federal Income Taxation—An Overview
CHAPTER 2 Income Tax Concepts
PART Ⅱ
GROSS INCOME
CHAPTER 3 Income Sources
CHAPTER 4 Income Exclusions
PART Ⅲ
DEDUCTIONS
CHAPTER 5 Introduction to Business Expenses
CHAPTER 6 Business Expenses
CHAPTER 7 Losses—Deductions and Limitations
CHAPTER 8 Taxation of Individuals
PART Ⅴ
INCOME TAX ENTITIES
CHAPTER 13 Choice of Business Entity—Part Ⅰ
CHAPTER 14 Choice of Business Entity—Part Ⅱ
Part Ⅵ
CHAPTER 15 Tax research
APPENDIX A Tax Rate Schedules and Tax Tables A-1
APPENDIX B Tax Retun Problem B-1
APPENDIX C Tax Forms C-1
APPENDIX D Statements on Responsibilities in Tax Practice D-1
GLOSSARY G-1
INDEX Ⅰ-1
Concepts in federal taxation
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