By Kevin E. Murphy, Mark Higgins
Murphy and Higgins' strategies IN FEDERAL TAXATION 2012 bargains scholars a greater solution to examine tax via a conceptual process. rather than memorizing the advanced and sometimes intimidating tax codes, rules, exceptions, and skills, this procedure offers taxation as a small variety of unifying techniques. as soon as scholars comprehend those ideas, they could practice them to quite a lot of tax ideas and to uncomplicated facets of daily financial existence. this simple procedure balances tax techniques with the interior profit Code to arrange scholars for instant good fortune on CPA examination tax simulations and of their careers. wide examples relate tax strategies to prevalent enterprise situations utilizing an enticing dialogue and resolution layout. additionally, Murphy and Higgins' options IN FEDERAL TAXATION 2012 delivers extra routines than the other textual content of its variety for the perform scholars want. every one new reproduction of this article is packaged with H&R Block At domestic™ software program to supply your scholars with extra expert adventure!
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Extra info for Concepts in Federal Taxation 2012
Each government unit that imposes a sales tax determines which goods and/or services are subject to the tax. Thus, not all goods and services are subject to a sales tax. For example, medical services are typically exempted from the tax. Other items that are often exempted from the sales tax are food, farm equipment, and sales to tax-exempt organizations. PROPERTY TAXES A tax on the value of property owned by taxpayers is called a property tax. In general, real property is land and any structures that are permanently attached to it, such as buildings.
Most states also impose taxes on the value of an estate. These taxes are essentially a tax on the right to transfer property to another. Gift taxes are paid by the donor of property—the person making the gift. The person who receives the gift, the donee, is not subject to either the gift tax or income tax on the gift. The estate tax is paid by the administrator (called the executor) of a deceased taxpayer’s estate from the assets of the estate. Both the gift tax and the estate tax are based on the fair market value of the property being transferred.
Because of the relatively small number of establishments, property taxes on business property are still widely used. In addition, automobiles and boats are often assessed a personal property tax as part of their annual licensing fee. E x a m p l e 1 7 State A imposes an annual tag fee on automobiles. The licensing fee is $20. A personal property tax is also levied, based on the initial selling price of the automobile and its age. During the current year, Darla paid a $94 tag fee on her automobile.
Concepts in Federal Taxation 2012 by Kevin E. Murphy, Mark Higgins