Income Tax Management for Individuals Under Federal and California Revenue Acts: Including an Analysis of the Corporate Surtax on Undistributed Profits Under the Federal Revenue Act of 1936 |
Contents
Income Tax Fundamentals | 3 |
Accounting Methods | 18 |
Community Income | 41 |
Copyright | |
30 other sections not shown
Other editions - View all
Common terms and phrases
accounting accrual adjusted net income aff'd allowed amount applicable assets bad debts Bank basis beneficiary bonds Burnet California Act California Personal Income capital gain capital losses cash cent centum cert Chapter Comm Commissioner community property compensation computed constitute corporation cost death deduction depletion depreciation determining distribution dividends paid credit donor earnings employees established estate tax estoppel excess exchange exempt expenses fair market value Federal Act fiduciary gain or loss gift tax grantor gross income held Helvering included Income Tax Act individual inheritance taxes installment interest investment joint tenancies lease ment method Note obligations partners partnership payment percentage prior property acquired provision rates receipt received Regulations Revenue Act rule securities shareholders Statute stock dividends stock rights stockholders substantial supra Supreme Court surtax tax liability taxable income taxation taxpayer tion transaction transfer trust instrument undistributed profits wash sales