US Master Tax Guide
- Quick Tax Facts
- TAX RATES
- SPECIAL TAX TABLES
- Individuals (Chapter 1)
- Corporations (Chapter 2)
- S Corporations (Chapter 3)
- Partnerships (Chapter 4)
- Trusts—Estates (Chapter 5)
- Exempt Organizations (Chapter 6)
- Income (Chapter 7)
- Exclusions from Gross Income (Chapter 8)
- Business Expenses (Chapter 9)
- Nonbusiness Expenses (Chapter 10)
- Losses—Passive Activity Losses (Chapter 11)
- Depreciation (Chapter 12)
- Capitalization, Amortization, and Depletion (Chapter 13)
- Tax Credits (Chapter 14)
- Tax Accounting (Chapter 15)
- Basis for Gain or Loss (Chapter 16)
- Sales and Exchanges—Capital Gains (Chapter 17)
- Installment Sales—Deferred Payments (Chapter 18)
- Securities Transactions (Chapter 19)
- Health and Employee Benefits (Chapter 20)
- Retirement Plans (Chapter 21)
- Corporate Acquisitions—Reorganizations—Liquidations (Chapter 22)
- Special Corporate Status (Chapter 23)
- Foreign Income and Transactions (Chapter 24)
- Returns—Payment of Taxes (Chapter 25)
- Withholding—Self-Employment Tax (Chapter 26)
- Examination of Returns—Collection of Tax (Chapter 27)
- Penalties—Interest (Chapter 28)
- Estate, Gift and Generation-Skipping Transfer Tax (Chapter 29)
Welcome to the US Master Tax Guide.
The U.S. Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The explanations are meticulously researched and footnoted to provide tax practitioners with the most accurate and legally sound guidance to help them understand, apply and comply with today's complex federal tax laws.
The U.S. Master Tax Guide is conveniently cross-referenced to the Internal Revenue Code, Income Tax Regulations, certain other important tax law sources, and CCH's Standard Federal Tax Reports for further research. This reliable reference is a must for anyone involved with federal taxation.
The US Master Tax Guide is updated quarterly by CCH’s Tax Law Editors with Edward J. Bernert and Andrew M. Ferris - Baker & Hostetler LLP, Contributing Editors.
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