Ebook Concepts in federal taxation (2012 edition): Part 2
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Ebook Concepts in federal taxation (2012 edition): Part 2
Ebook Concepts in federal taxation (2012 edition): Part 2
PARTIVProperty TransactionsMo-Mv tki vntoí Imoọeí. KOỈ-VíM u-iđar tr-xn ShưrnríiMUomCHAPTER 9Acquisitions of Property p.9-3CHAPTER 10Cost Recovery on Ebook Concepts in federal taxation (2012 edition): Part 2 Property: Depreciation, Depletion, and Amortization p. 10-1CHAPTER 1 1Property Dispositions p. 11-1CHAPTER 12Nonrecognition Transactions p. 12-1Virtually all persons or objects in this country ... may have tax problems. Every day the economy generates thousands of sales, loans, gifts, purchases, le Ebook Concepts in federal taxation (2012 edition): Part 2ases wills and the like, which suggests the possibility of tax problems for somebody. Our economy is tax relevant in almost every detail.—Potter StewaEbook Concepts in federal taxation (2012 edition): Part 2
rtCHAPTERAcquisitions of PropertyLEARNING OBJECTIVES1Distinguish and define different types and dasses of property.2Provide an overview of the propertPARTIVProperty TransactionsMo-Mv tki vntoí Imoọeí. KOỈ-VíM u-iđar tr-xn ShưrnríiMUomCHAPTER 9Acquisitions of Property p.9-3CHAPTER 10Cost Recovery on Ebook Concepts in federal taxation (2012 edition): Part 2operty's adjusted basis.4Distinguish a realized from a recognized gain or loss on a disposition of property.5Explain how to determine the initial basis of purchased property.CONCEPTĨạm_____________________________6Discuss the tax aspects of various ways to purchase the assets of a business.7Describe Ebook Concepts in federal taxation (2012 edition): Part 2 the rules for determining the initial basis of gift property, inherited property, and personal use property converted to business use property.8ExplaEbook Concepts in federal taxation (2012 edition): Part 2
in the tax problems assodated with determining the initial basis of securities.GENERAL CONCEPTSArm’s-length transaction A transactksn in which all parPARTIVProperty TransactionsMo-Mv tki vntoí Imoọeí. KOỈ-VíM u-iđar tr-xn ShưrnríiMUomCHAPTER 9Acquisitions of Property p.9-3CHAPTER 10Cost Recovery on Ebook Concepts in federal taxation (2012 edition): Part 2 corporations that are owned by famdy members are considered related parties as are certain other relationslvps between entities in which the power to control Use substance of a transaction is evidenced throu^i majority ownership p 2-4ACCOUNTING CONCEPTSAccounting method A taxpayer must adopt an acc Ebook Concepts in federal taxation (2012 edition): Part 2ounting method that clearly reflects income.p. 2-9Annual accounting period All entities must report the results of their operations on an annual bastsEbook Concepts in federal taxation (2012 edition): Part 2
(the tax year). Each tax year stands on its own. apart from other tax yearsp. 2-9Conduit entity An entity whose tax attributes flow through to its owPARTIVProperty TransactionsMo-Mv tki vntoí Imoọeí. KOỈ-VíM u-iđar tr-xn ShưrnríiMUomCHAPTER 9Acquisitions of Property p.9-3CHAPTER 10Cost Recovery on Ebook Concepts in federal taxation (2012 edition): Part 2form doctrine Transactionsare to be taxed according to their true intention rather than some form that may have been contrived.p. 2-11INCOME CONCEPTSPARTIVProperty TransactionsMo-Mv tki vntoí Imoọeí. KOỈ-VíM u-iđar tr-xn ShưrnríiMUomCHAPTER 9Acquisitions of Property p.9-3CHAPTER 10Cost Recovery onGọi ngay
Chat zalo
Facebook