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Readers find quick, easy access to current depreciation and cost recovery tables, the latest indexed amounts, and terms necessary to understand today's Code with a comprehensive glossary. Coverage reflects both the Accounting Education Change Commission (AECC) and the American Institute of Certified Public Accountants (AICPA) recommendations. A quick, authoritative reference guide for key tax codes and regulations, SOUTH-WESTERN FEDERAL TAXATION: INTERNAL REVENUE CODE OF 1986 AND TREASURY REGULATIONS 2015 offers a revolutionary learning experience for today's readers with coverage built around the areas identified as most important for today's professionals.
Table of Contents
Table of Indexed Amounts.
Depreciation and Cost Recovery Tables.
List of Editorial Summaries.
List of Code Sections and Regulations Sections.
INTERNAL REVENUE CODE.
A. Income Taxes.
B. Estate and Gift Taxes.
C. Employment Taxes.
D. Miscellaneous Excise Taxes.
E. Alcohol, Tobacco, and Certain Other Excise Taxes.
F. Procedure and Administration.
G. The Joint Committee on Taxation.
H. Financing of Presidential Election Campaigns.
I. Trust Fund Code.