Lexis Nexis Federal Income, Gift and Estate Taxation
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Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
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If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
• 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.
Table of contents
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
