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South-Western Federal Taxation: Comprehensive Volume 2014 by William H. Hoffman, William A. Raabe, James E. Smith, David PDF

By William H. Hoffman, William A. Raabe, James E. Smith, David M. Maloney

ISBN-10: 1285178483

ISBN-13: 9781285178486

Solid reference for tax execs.

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Extra info for South-Western Federal Taxation: Comprehensive Volume 2014 Edition

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May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. 19-9 19-10 xxxiv Contents DIVIDENDS 19-10 Liquidating and Nonliquidating Distributions Compared Tax in the News: A Saab Story 20-2 20-3 LIQUIDATIONS—EFFECT ON THE DISTRIBUTING CORPORATION 20-4 19-12 19-12 The General Rule 20-4 Antistuffing Rules 20-4 Property Dividends 19-12 Tax in the News: The Case of the Disappearing Dividend Tax Concept Summary: Summary of Antistuffing Loss Disallowance Rules 20-8 19-15 Constructive Dividends Ethics & Equity: A Contribution to Alma Mater 19-15 19-16 LIQUIDATIONS—EFFECT ON THE SHAREHOLDER 20-8 Stock Dividends and Stock Rights 19-18 The General Rule Special Rule for Certain Installment Obligations 20-9 20-9 Rationale for Reduced Tax Rates on Dividends 19-10 Global Tax Issues: Corporate Integration Qualified Dividends 19-11 19-11 Tax in the News: Higher Taxes on Dividends Don’t Mean Lower Dividends Ethics & Equity: Is the Double Tax on Dividends Fair?

Under this Act, the first Form 1040 was due on March 1, 1914. The law allowed various deductions and personal exemptions of $3,000 for a single individual and $4,000 for married taxpayers. Rates ranged from a low of 2 percent to a high of 6 percent. 4 Various revenue acts were passed between 1913 and 1939. In 1939, all of these revenue laws were codified into the Internal Revenue Code of 1939. In 1954, a similar codification of the revenue law took place. Ct. 912 (USSC, 1895). See Chapter 2 for an explanation of the citations of judicial decisions.

13-20 Summary of Basis Adjustments 13-23 Concept Summary: Adjustments to Basis 13-24 13-20 13-22 13-23 Certain Reacquisitions of Real Property—§ 1038 Transfers of Property between Spouses or Incident to Divorce—§ 1041 13-48 Ethics & Equity: Incident to Divorce or Not? Rollovers into Specialized Small Business Investment Companies—§ 1044 Rollover of Gain from Qualified Small Business Stock into Another Qualified Small Business Stock—§ 1045 13-48 TAX PLANNING 13-48 13-49 13-49 13-49 Cost Identification and Documentation Considerations Selection of Property for Making Gifts 13-49 13-50 Selection of Property for Making Bequests 13-50 13-50 13-51 GENERAL CONCEPT OF A NONTAXABLE EXCHANGE 13-25 Disallowed Losses Like-Kind Exchanges LIKE-KIND EXCHANGES—§ 1031 13-26 Involuntary Conversions 13-52 Sale of a Principal Residence Refocus on the The Big Picture: Sale or Gift of Inherited House and Other Property Transactions 13-53 Like-Kind Property 13-26 Tax in the News: Like-Kind Exchange: Personal versus Investment Property 13-27 Exchange Requirement Ethics & Equity: A Delayed § 1031 Like-Kind Exchange: Identifying More Than One Property Boot 13-55 13-28 13-29 13-29 Tax in the News: What Happens to § 1031 Deferral If the Qualified Intermediary Defaults?

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South-Western Federal Taxation: Comprehensive Volume 2014 Edition by William H. Hoffman, William A. Raabe, James E. Smith, David M. Maloney


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