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ISBN: 0808008501Издательство: Commerce Clearing House
CCH's "U.S. Master Tax Guide" is the number one handbook available for tax professionals. The 86th edition of this industry standard reflects all pertinent federal tax law changes, effective to the date of publication, that impact 2002 returns. The book provides up-to-date 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. New developments are conveniently highlighted and explained for quick reference and ease of understanding. The book contains numerous time-saving features, inclduing a tax calendar, taxpayer-specific return flowcharts, lists of average itemized deductions, selected depreciation tables, rate tables,checklists of income, deduction and medical expense items, and a resource/directory of key government addresses and phone numbers. These features help users to determine quickly and easily how particular tax items and situations should...