[mormonisme Books] PDF Fundamentals of Federal Income Taxation, 19th (University Casebook Series) By James Freeland – Epub, Kindle and TXT

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Nificant changes rate reductions for individuals including a significant rate reduction for business income earned in pass through entities changes liberalizing the cost recovery system including and krestrictions on the home mortgage interest deduction and deduction for state and local taxes the elimination of the deduction for most entertainment expenditures the non deductibility of miscellaneous itemized deductions and the effect of that change on other areas of deductions a new limitation on the deductibility of business interest a new limitation on excess busines

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Fundamentals of Federal Income Taxation, 19th (University Casebook Series)

Adopted at over schools this casebook provides detailed information on federal income taxation with specific assignments to the Internal Revenue Code selected cases and administrative rulings from the Internal Revenue Service The revised and updated Nineteenth Edition retains the book s long standing format and much of its prior materials but it is updated to reflect recent events including all legislative developments especially the Tax Cuts and Jobs Act Pub L The new edition contains coverage of the provisions of the Tax Cuts and Jobs Act including the following sig

James Freeland ´ 9 Summary

S losses of noncorporate taxpayers repeal of the rules for alimony and separate maintenance payments afterthe significant increase in the standard deduction and elimination of the exemption deduction changes in the accrual method of accounting the increase and expansion of the child tax credit a new % limitation applicable to cash gifts to public charities new rules limiting like kind exchanges to real property exchanges simplification of the kiddie tax and increased exemption amounts under the alternative minimum tax which make the tax applicable to fewer individuals