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米国連邦税制ガイド

Rabkin & Johnson, Federal Tax Guidebook

Alan Prigal

2 vols. Looseleaf. 1972 to date.(追録年2回)

Matthew Bender. ISBN: 9780820515892

¥164,061

在庫あり

所得、法人、配当、証券、無形・資産、資産、贈与、信託など、連邦税務上の70項目ごとにその税率と実務を解説。IRCや財務省規則・通達、主要判例へのサイテーションを豊富に交えて連邦税制と実務の全体像を解説しています。

【Table of Contents】

INCOME AND DEDUCTIONS

Ch. 1 Individuals

Ch. 2 Corporations

Ch. 3 Expenses

Ch. 4 Taxes and Losses

Ch. 5 Family

Ch. 6 Foreign Income and Taxpayers

BUSINESS TRANSACTIONS

Ch. 11 Controlled Corporations

Ch. 12 Business Income

Ch. 13 Farmers

Ch. 14 Compensation

Ch. 15 Pension and Profit-Sharing Plans

Ch. 16 Partnerships

Ch. 17 Close Corporation Taxes

CORPORATE DISTRIBUTIONS

Ch. 21 Dividends

Ch. 22 Source of Distribution

Ch. 23 Liquidation

Ch. 24 Stock Redemption

SECURITIES AND INTANGIBLES

Ch. 31 Sale of Stock or Securities

Ch. 32 Capital Transactions

Ch. 33 Tax-Free Stock Exchanges

Ch. 34 Reorganizations

Ch. 35 Debtor and Creditor

REAL AND TANGIBLE PROPERTY

Ch. 41 Operation of Real and Tangible Property

Ch. 42 Sale of Real and Tangible Property

Ch. 43 Depreciation

Ch. 44 Natural Resources

ESTATES, GIFTS AND TRUSTS

Ch. 51 Gift and Estate (Transfer) Taxes

Ch. 52 Trusts and Estates

Ch. 53 Charities

INSURANCE

Ch. 61 Insurance

PROCEDURE

Ch. 71 Tax Returns and Audits

Ch. 72 Tax Payment

Ch. 73 Litigation

Ch. 74 Collection of Taxes

Ch. 75 Interest and Penalties

Ch. 76 Statutes of Limitation

 

INDEX

TABLE OF INTERNAL REVENUE CODE SECTIONS

TABLE OF TREASURY REGULATIONS

TABLE OF PROPOSED AND TEMPORARY REGULATIONS

TABLE OF TREASURY RULINGS AND RELEASES

TABLE OF INTERNAL REVENUE SERVICE FORMS AND PUBLICATIONS

TABLE OF CASES