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ID:6822639
大小:375.50 KB
页数:44页
时间:2018-01-27
《an introduction to taxation and understanding the federal tax law》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、AnIntroductiontoTaxationandUnderstandingtheFederalTaxLaw1-43CHAPTER1ANINTRODUCTIONTOTAXATIONANDUNDERSTANDINGTHEFEDERALTAXLAWInstructor:ThetestitemsinboththeprintTestBankandExamViewtest-creationsoftwarearenumberedbyquestiontypewithineachchapter.Thus,usersofExamViewcanmoreeasilypre
2、viewtheirselectionsusingtheprintedTestBankinthesamenumberingsystem.LearningObjective,LevelofDifficulty,EstimatedTimetoCompletion,andtheAACSB’sandAICPA’sCoreCompetenciesforeachtestitemarelocatedwithintheitemitself.Status:Q/PQuestion/PresentinPriorProblemTopicEditionEditionTRUEORFA
3、LSE1Relationshipofthe16thAmendmenttotheincomeModified1taxoncorporations2Incometaxes—revenuesraisedUnchanged23AdamSmithandcanonsoftaxationUnchanged34ExamplesofproportionaltaxesModified45ExamplesofprogressivetaxesUnchanged56ProgressivenessofFederalincometaxinpointUnchanged6oftime7A
4、dvaloremtax:effectofresidenceconversionModified78Advaloremtax:fixturesUnchanged89Advaloremtax:effectofconservationeasementNew10Advaloremtax:taxpayercomplianceintypesUnchanged10ofpersonalty11Advaloremtax:imposedonintangiblesUnchanged1112Federalexcisetax:transactionnolongercoveredM
5、odified1213FederalandstateexcisetaxontobaccoproductsModified1314FederalgasguzzlertaxUnchanged1415Excisetaxongasoline:Federal/statecontrastUnchanged1516Hoteloccupancytaxandcarrentalsurcharge:Unchanged16currentstatus17SalestaxandusetaxUnchanged1718MailordersalesandthesalesorusetaxU
6、nchanged1819SalestaxandlocalleviesUnchanged1920StatesalestaxandstateincometaxUnchanged2021SalestaxholidaysUnchanged2122Localandstatesalestaxes:avoidanceofUnchanged2223EstatetaxversusinheritancetaxUnchanged2324IncidenceoftheestatetaxUnchanged24AnIntroductiontoTaxationandUnderstand
7、ingtheFederalTaxLaw1-43Status:Q/PQuestion/PresentinPriorProblemTopicEditionEdition25FederalestatetaxandpurposethereofUnchanged2526EffectofthemaritalandcharitabledeductionsUnchanged26ontheFederalestatetax27MechanicsofstateinheritancetaxUnchanged2728AnnualexclusionsavailabilityUnch
8、anged2829Disguisedgift:bargainsaleofprop
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