Gain a solid understanding of the language of the Code and the relationship between Code sections with this must-have resource for future and current tax professionals. This succinct, market-leading reference book a SOUTH-WESTERN FEDERAL TAXATION 2014: INTERNAL REVENUE CODE OF 1986 AND TREASURY REGULATIONS, 31E a is the only abridged version of the Code and the Regulations to offer Editorial Summaries that explain, analyze, and cross-reference topics. These unique, helpful Summaries ensure you thoroughly understand the intricacies of todayas often-complex Code. This streamlined single-volume reference book offers the perfect alternative to cumbersome, expensive, multi-volume sets of Code and Regulations. You can quickly and easily access current depreciation and cost recovery tables, the latest indexed amounts, and key terms with a comprehensive glossary. To effectively prepare you for tax success, coverage of key tax codes and regulations in this authoritative reference guide is built around the areas identified as most important for todayas professionals. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.(4) Calendar year. Calendar year means a period of 12 consecutive months ending on December 31. A taxpayer who has not established a fiscal year must make its return on the basis of a calendar year. (5) Fiscal yeara(i) Definition.
|Title||:||South-Western Federal Taxation: Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected 2014|
|Publisher||:||Cengage Learning - 2013-07-25|