Sinopsis
If you are begi nning the stud y of the fed eral income tax law and plan to become a tax attorney or accountant, why you are taki ng this cour se is obvious . But if you want to become a mana gement accountant or auditor, why should you study fed eral incom e taxation ? Don’t acco untantsrely on tax specialists to do tax research and prep are ta x returns? Better yet, why should a busi ness execu tive, an attorney, a phy sician, or a farmer ta ke a tax course? Each of them also can, and often does , have professional tax advisers to take care of his or her tax problems. The heart of the answer lies in the fact that most economic transactions have an incom e tax effect.
The income tax law influences personal decisions of individuals. The decision to buy a house instead of renting one may depend on the after-tax cost of the alternatives. Although the payment of rent reimbur ses the owner of the dwelling for mor tgage interest and property tax, a tenant cannot deduct the cost of renting a home. However, a homeowner can save income tax by deducting home mortgage interest and property tax and perhaps educe the after -tax cost of buying relative to renting.
Content
- CONCEPTUAL FOUNDATIONS OF THE TAX LAW
- GROSS INCOME
- DEDUCTIONS
- PROPERTY TRANSACTIONS
- INCOME TAX ENTITIES
- TAX RESEARCH
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