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Ensure your students thoroughly understand the intricacies of the Code with this must-have resource for current and future tax professionals. SOUTH-WESTERN FEDERAL TAXATION: INTERNAL REVENUE CODE OF 1986 AND TREASURY REGULATIONS 2017, 34E is the only abridged version of the Code and Regulations with Editorial Summaries that explain, analyze, and cross-reference critical topics. Users can easily access current depreciation and cost recovery tables, the latest indexed amounts, and 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 2017 offers coverage built around the areas that are most important for today's professionals.
- SUBSTANTIALLY REVISED AND STREAMLINED EDITORIAL SUMMARIES PROVIDE THE LATEST INSIGHTS. These unique, unparalleled Editorial Summaries in this 2017 Edition address the newest Code and today's latest tax developments and changes.
- ANNUAL UPDATES TO THE IRS CODE AND REGULATIONS ENSURE THE MOST RECENT CONTENT. This edition reflects today's most recent changes in tax legislation to confirm your students are working with the most current reference tool available.
- UNIQUE EDITORIAL SUMMARIES CLARIFY THE LANGUAGE OF THE CODE AND RELATIONSHIPS BETWEEN CODE SECTIONS. These hallmark Editorial Summaries provide valuable insights into each major topical area of the Tax Code as they explain, analyze, identify relationships, and cross-reference the Code sections. Summaries help users avoid reaching incorrect conclusions that can occur when the Code section is viewed in isolation.
- UPDATES TO ALL STATUTORY PROVISIONS AFFECTED BY INDEXING CLEARLY DEMONSTRATE THE EFFECTS OF INDEXING. To ensure all coverage remains as up to date and current as possible, the author has carefully revised all statutory provisions that are affected by indexing each year. This includes the Table of Indexed Amounts in the book's introduction as well as the indexed amounts on the pages where statutory provisions appear.
- EXPANDED, COMPREHENSIVE GLOSSARY COVERS THE BREADTH OF TODAY'S TAX TERMINOLOGY. This edition's thorough and convenient Glossary ensures your students have both quick reference and a solid understanding of the technical terms used in today's Code and Regulations.
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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.