Chommie; Rose

Rose and Chommie's Hornbook on Federal Income Taxation

• Timesaving reference guide • Expert summary of federal income taxation • Table of cases • Table of Internal Revenue Code sections • Table of Treasury regulations • Table of revenue rulings • Table of revenue procedures An introduction to federal income taxation. Expert authors review gross income, deductions, tax accounting, and deferred compensation. General gains and losses are addressed, as well as capital gains and losses. Other subjects include taxation and the family, partnerships, corporations, shareholders, exempt organizations, and charitable contributions. In addition, the text explores foreign income, foreign taxpayers, and tax procedure.