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Rabkin, Johnson: 連邦所得・贈与・遺産税

Federal Income, Gift and Estate Taxation

Jacob Rabkin, Mark Johnson, Mary Howley

9 vols. Looseleaf. 1942 to date.(追録年4回)

Matthew Bender. ISBN: 9780820515908

¥796,241

在庫あり

連邦税法のあらゆる側面-個人・法人・パートナーシップ・遺産・贈与・年金・債権者・債務者・国際取引・慈善団体等-を網羅し、税率表やカレンダー、IRC等の法規則条文等の資料を収録して、綿密に解説した総合資料。

【Table of Contents】

1. Income Tax Patterns: The Individual

2. Income Tax Patterns: The Corporation

3. Deductions: Expenses

4. Deductions: Taxes and Losses

5. Husband and Wife

6. Family Transactions

7. Aliens and Foreign Income

8. Foreign Corporations and Foreign Trade

11. The Controlled Corporation

12. Business Income

13. Farmers

14. Employer and Employee

15. Pension and Profit-Sharing Plans

16. Partnerships

17. Personal Holding Companies

18. The S Corporation

19. Limited Liability Companies

21. Dividends

22. Source of Distribution

23. Complete Liquidation

24. Stock Redemption and Partial Liquidation

31. Exchanges for Securities

32. Reorganization Patterns

33. Disposition of Securities

34. Capital Transactions

35. Creditor's Income and Deductions

36. Debtor's Income and Deductions

37. Interest, Premium and Discount

41. Tax Advantages and Problem Areas in Real Estate

42. Acquisition of Real Estate

43. Development of Real Estate

44. Operating and Leasing Real Estate

45. Depreciation and Credits on Real Estate

46. Dispositions of Real Estate by Sale, Abandonment, Condemnation and Casualty

47. Installment Sales

48. Tax-Deferred Like-Kind Exchanges

49. Involuntary Conversions of Real Estate

50. Personal Residences

50A. Dealer Versus Investor Status

50B. Subdivision and Tract Development

50C. Mortages in Real Estate Transactions

50D. Limitations on Losses From Real Estate

50E. Partnerships and Limited Liability Companies

50F. Corporate Ownership of Real Estate

50G. Special Forms of Holding Real Estate

50H. Foreign Investment in U.S. Real Estate

50I. Estate Planning for Real Estate

50J. Financing Commercial Real Estate Transactions

50K. Valuation of Real Property

51. Gift Tax Pattern

52. Estate Taxes

54. Trusts

59. Charities

60. Charitable Contributions

61. Personal Insurance

62. Business Insurance

63. Annuities

71. Reform of the Internal Revenue Service

72. The Reorganized Service

73. Income Tax withhokding and Estimated Taxes

74. Tax Payments

75. Tax Returns and Elections

76. Examinations

77. Practicing Before the IRS, Guidance and Settlements

78. Limitations Periods Applocable to Government Action

79. Defifiencies and Tax Court Litigation

80. Taxpayer Refunds

81. Appeals

82. Judicial and Statutory Doctrines that Avoid Limitations Period

83. Liens

84. Collection of Taxes

85. Interest

86. Civil Penalties Other Than Fraud

87. The Civil Fraud Penalty

88. Criminal Penalties and Procedures