an introduction to taxation and understanding the federal tax law

an introduction to taxation and understanding the federal tax law

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_第1页
an introduction to taxation and understanding the federal tax law_第2页
an introduction to taxation and understanding the federal tax law_第3页
an introduction to taxation and understanding the federal tax law_第4页
an introduction to taxation and understanding the federal tax law_第5页
资源描述:

《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

当前文档最多预览五页,下载文档查看全文

此文档下载收益归作者所有

当前文档最多预览五页,下载文档查看全文
温馨提示:
1. 部分包含数学公式或PPT动画的文件,查看预览时可能会显示错乱或异常,文件下载后无此问题,请放心下载。
2. 本文档由用户上传,版权归属用户,天天文库负责整理代发布。如果您对本文档版权有争议请及时联系客服。
3. 下载前请仔细阅读文档内容,确认文档内容符合您的需求后进行下载,若出现内容与标题不符可向本站投诉处理。
4. 下载文档时可能由于网络波动等原因无法下载或下载错误,付费完成后未能成功下载的用户请联系客服处理。