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Prentice Hall's Federal Taxation

其他書名	Corporations, Partnerships, Estates and Trusts
出版	Prentice Hall, 1998
ISBN	01364687809780136468783
URL	http://books.google.com.hk/books?id=Bx0cAQAAMAAJ&hl=&source=gbs_api

註釋Contains coverage of Tax Planning Considerations -- using corporations to split income, timing of distributions, using an S corporation to when liquidating, qualifying the estate for the installment payment of estate taxes, etc.; and Compliance and Procedural Considerations -- important due dates for filing, penalty avoidance, elections to file, etc. Features special chapters on consolidated tax returns and international taxation.