Federal Income, Gift and Estate Taxation

This comprehensive treatise on federal taxation combines the highest level of tax scholarship with a practical approach.
Product Format Details Qty
Print Book: 9 Volumes; Looseleaf, updated with supplements and revisions.
$15,060.00
In Stock ISBN: 9780820515908
This comprehensive treatise on federal taxation combines the highest level of tax scholarship with a practical approach.

•   Seven text volumes cover a wide variety of federal tax issues relating to: individuals; corporations; partnerships; estate and gift transactions; pensions; debtors and creditors; foreign transactions; and charities
•   Planning volume includes Rates Tables, Checklist of Deductions, Tax Calendar
•   Separate index and table of cases, statutes, regulations and rulings

First published in 1942.

VOLUME 1

Index

VOLUME 1A

Checklist of Deductions
Tax Rates and Tables

VOLUME 2

Chapter 1: The Individual
Chapter 2: The Corporation
Chapter 3: Deductions: Expenses
Chapter 4: Deductions: Taxes and Losses

VOLUME 2A

Chapter 5: Husband and Wife
Chapter 6: Family Transactions
Chapter 7: Aliens and Foreign Income
Chapter 8: Foreign Corporations and Foreign Trade
Chapter 9: [Reserved]
Chapter 10: [Reserved]
Chapter 11: The Controlled Corporation
Chapter 12: Business Income
Chapter 13: Income Taxation of Farmers and Ranchers

VOLUME 3

Chapter 14: Employer and Employee
Chapter 15: Pension and Profit-Sharing Plans
Chapter 16: Partnerships
Chapter 17: Close Corporation Taxes
Chapter 18: The S Corporation
Chapter 19: Limited Liability Companies
Chapter 20: [Reserved]
Chapter 21: Dividends
Chapter 22: Source of Distribution

VOLUME 3A

Chapter 23: Complete Liquidation
Chapter 24: Stock Redemption and Partial Liquidation
Chapter 25: [Reserved]
Chapter 26: [Reserved]
Chapter 27: [Reserved]
Chapter 28: [Reserved]
Chapter 29: [Reserved]
Chapter 30: [Reserved]
Chapter 31: Exchanges for Securities
Chapter 32: Reorganization Patterns
Chapter 33: Disposition of Securities
Chapter 34: Capital Transactions
Chapter 35: Creditor's Income and Deductions
Chapter 36: Debtor's Income and Deductions
Chapter 37: Interest, Premium, and Discount
Chapter 38: [Reserved]
Chapter 39: [Reserved]
Chapter 40: [Reserved]

VOLUME 3B

Chapter 41: Tax Advantages and Problem Areas in Real Estate
Chapter 42: Acquisition of Real Estate
Chapter 43: Development of Real Estate
Chapter 44: Operating and Leasing Real Estate
Chapter 45: Depreciation and Credits on Real Estate
Chapter 46: Dispositions of Real Estate by Sale, Abandonment and Casualty
Chapter 47: Installment Sales
Chapter 48: Tax-Deferred Like-Kind Exchanges
Chapter 49: Involuntary Conversions of Real Property
Chapter 50: Personal Residences
Chapter 50A: Dealer Versus Investor Status     
Chapter 50B: Subdivision and Tract Development     
Chapter 50C: Mortgages in Real Estate Transactions     
Chapter 50D: Limitations on Losses From Real Estate     
Chapter 50E: Partnerships and Limited Liability Companies     
Chapter 50F: Corporate Ownership of Real Estate     
Chapter 50G: Special Forms of Holding Real Estate     
Chapter 50H: Foreign Investment in U.S. Real Estate     
Chapter 50I: Estate Planning for Real Estate     
Chapter 50J: Financing Commercial Real Estate Transactions   
   Chapter 50K: Valuation of Real Property

VOLUME 4

Chapter 51: Gift Tax Pattern
Chapter 52: Estate Taxes
Chapter 53: [Reserved]
Chapter 54: Trusts
Chapter 55: [Reserved]
Chapter 56: [Reserved]
Chapter 57: [Reserved]
Chapter 58: [Reserved]
Chapter 59: Charities
Chapter 60: Charitable Contributions
Chapter 61: Personal Insurance
Chapter 62: Business Insurance
Chapter 63: Annuities
Chapter 64: [Reserved]
Chapter 65: [Reserved]
Chapter 66: [Reserved]
Chapter 67: [Reserved]
Chapter 68: [Reserved]
Chapter 69: [Reserved]
Chapter 70: [Reserved]

VOLUME 5

Chapter 71: Reform of the Internal Revenue Service
Chapter 72: The Reorganized Service
Chapter 73: Income Tax Withholding and Estimated Taxes
Chapter 74: Tax Payments
Chapter 75: Tax Returns and Elections
Chapter 76: Examinations
Chapter 77: Practice Before the IRS, Guidance and Settlements
Chapter 78: Limitations Periods Applicable to Government Action
Chapter 79: Deficiencies and Tax Court Litigation
Chapter 80: Taxpayer Refunds
Chapter 81: Appeals
Chapter 82: Judicial and Statutory Doctrines that Avoid Limitations Periods
Chapter 83: Liens
Chapter 84: Collection of Taxes
Chapter 85: Interest
Chapter 86: Civil Penalties Other Than Fraud
Chapter 87: The Civil Fraud Penalty
Chapter 88: Criminal Penalties and Procedures