下龙湾A级邮轮酒店 _百度百科
特色百科用户权威合作手机百科 收藏 查看&下龙湾A级邮轮酒店
下龙湾A级邮轮酒店位于下龙湾是家3星级酒店下龙湾A级邮轮酒店通过提供优质贴心的服务和方便实用的设施受到了客人的普遍好评酒店英文名称Aclass Cruise Halong酒店地址Tuan Chau Port, 图周岛, 下龙, 越南酒店星级3星级
下龙湾A级邮轮酒店位于下龙湾是家3星级酒店下龙湾A级邮轮酒店通过提供优质贴心的服务和方便实用的设施受到了客人的普遍好评酒店 舒适度作为下龙湾A级邮轮酒店所有的客房首要标准一切设施都以此为目标一定不会让您失望酒店客房简单温馨配有禁烟房,空调,电风扇,房内保险箱,淋浴设施,吹风机,免费瓶装水,免费WiFi等设施清新自然却又处处透露着酒店的用心移动互联网时代怎可没有网络这些下龙湾A级邮轮酒店都为您想到了酒店提供免费wifi大部分房间网速较快畅游互联网毫无压力品质彰显与细节之中饮食也是旅途中不可错过的风景在下龙湾A级邮轮酒店您可在餐厅享用到传统的下龙湾美食下龙湾A级邮轮酒店一直致力于为广大顾客提供一流设施与尊贵的服务酒店为您提供免费的停车服务下龙湾A级邮轮酒店酒店还会提供一项住宿的免费政策:-每个客房都配有禁烟房,空调,电风扇,房内保险箱,淋浴设施,吹风机,免费瓶装水,免费WiFi希望能让客户在入住时更加愉快惬意酒店的房型有多种选择提供了标准房 - 必须按时入住和退房豪华房 - 必须按时入住和退房每个客房都配有禁烟房,空调,电风扇,房内保险箱,淋浴设施,吹风机,免费瓶装水,免费WiFi希望能让客户在入住时更加愉快惬意房间布置都到位服务员也很热情简而言之客人在下龙湾A级邮轮酒店享受的服务与设施会有宾至如归的感觉 再讲究的客人也能在酒店得到满意的服务标准房 - 必须按时入住和退房 1642元豪华房 - 必须按时入住和退房 1764元洗衣间吸烟区24小时接待儿童加床酒吧旅游咨询班车外币兑换夜总会餐厅PleasenotethatthetransferbusdepartsfromHanoiat8:00AMfrom8EPhamNguLaoStreet,HoanKiem,Hanoiandboatembarkationstartsat11:30AMatTuanChauIslandPort.Guestsarerequiredtoprovidethehotelname.
Pleasenotethatanadvanceregistrationisrequiredwithfullname,dateofbirth,nationality,passportnumberorID,visaexpirydateforallPassengers.AvalidpassportorIDisrequireduponcheck-inonboard.
Allinclusivepackagewillstartatlunchtimeandwillfinishafterbreakfastondayofdepartureandincludes:
-FullfurnisheddeluxecabinwithA/C,hotwater
-Allmealsonboard
-Complimentarymorningteaandcoffee
-Bottledwaterinthecabin
-Welcomedrink
-Cookerydemonstrations
-Entranceandsightseeingfees
-Kayaking,Localrowingboat,Fishingequipment
-Excitinggames
-Englishspeakingguide
-Shuttlebus(roundtrip)
-Fruitsandlocalwineparty
-Internetaccessandinsuranceonboard
-Servicecharges
Excluded:Beverages.Tax.Personalexpenses.Allservicesanditemsnotmentionedspecificallyinthelistabove.儿童及加床:幼儿0-1岁在不加床的情况下可免费入住请注意如果使用婴儿床可能需要支付额外费用儿童2-3岁在不加床的情况下可免费入住3岁以上的儿童入住此酒店将按照成人标准收费加床政策根据您所选定的客房而有所不同更多详情请查看您所选定的客房的政策
退房时间
12:00PM
早到入住时间
9:30AM
餐厅总数
1
客房总数
12
客房室内电压
220
开业时间
2012
比较好79分[1]游客提到的优点:景观好
新手上路我有疑问投诉建议参考资料 查看AX2012中有个模块叫做出差和支出，用于管理出差以及相关的费用，用户只能在员工自助服务EP站点上提交出差申请、费用报销报告，在Client程序中做审核以及后续的支付动作等，最后形成相关的财务分录。
在自助服务站点的Expense下用户可以新建一个&Travel requistion&，需要填写的内容包括出差原因、出差目的地、以及预计的出差费用行。
出差原因在&Travel and expense&Setup&Optional setup&Expense purpose&维护，出差的目的地在&Travel and expense&Setup&Optional setup&Travel locations&维护。费用行需要首先选择一个Expense category，支出类别在&Travel and expense&Setup&Travel and expense entry&Expense category&维护。支出类别不是表面看起来那样简单，根据支出类别类型的不同能设置的内容也不同。新建一个支出类别前需要新建一个共享类别（Travel and expense&Setup&Travel and expense entry&Shared categories），诚如其名，这个类别为多个模块共享，在Project management and accouting、Organization administration的设置中都能找到Shared categories。
一个共享类别可以用于项目、支出、或者生产，但是一个共享类别不能同时用于支出和生产，如果你同时选中&Can be used in expense&和&Can be used in production&，系统会给出警告提示。如果选择了用于支出，你必须选择一个支出类型（枚举TrvExpType），比如津贴、旅馆、航线等，而根据支出类型是否支持明细的不同（TrvExpenseType::supportsItemization()），你还可以设置子类别，比如上图中的Airline是可以有明细的。
有了可用于支出的共享分类，才能新建支出分类，新建支出分类时只能从可用于支出的共享分类中选择。
在支出分类中可以设置支付方式、是否强制明细、是否启用、统计组、以及财务主科目。有的支出类型是不能设置财务科目的，比如个人花费（Personal expenses)。其中有两个支出分类是比较特殊的，Mileage和Perdiem：
Mileage用于私车公用（瓷器国听到的多是公车私用啊）情况，后续在计算费用的时候是根据里程&费率来计算的，在&Travel and expense parameters&的&Standard rate of mileage&中可以维护标准费率（在Human resource中打开某个员工，Expense management&Mileage下可以维护年度费率，是否和支出有联系又是具体怎么用还没来得及研究）。
Perdiem中文叫做出差津贴，在Travel and expense&Setup&Per diems&Per diems维护，首先需要在Per diem locations中维护津贴地点，比如出差的城市，根据出差城市的不同在津贴维护中设置相应的酒店费用、餐费和其他费用、起止日期，在Per diem rate ties中还可以根据出差时长设置报销的比率。后续支出报告中根据选择的津贴城市、时长具体计算津贴的总费用。
回到出差申请的创建，在添加一些类型的支出行时，还可以选择相应的商业单位（Merchants)，比如航空公司、酒店名称等，在&Travel and expense&Setup&Optional setup&Merchants&维护。编辑完支出行点击保存时会自动计算费用，完成所有支出行的编辑后就可以提交出差申请了。根据工作流的设置（Travel and expense&Setup&Travel and expense workflows）出差申请会为具有批准权限的用户创建工作事项，有意思的是在试图打开出差申请的工作项时会有错误（\Classes\WorkflowQueueDocumentView\main在打开工作项相关MenuItem的Form时因为菜单项名称空提示FormRun未初始化），原因在于在Client中没有一个Form来查看出差申请（支出报告是有的），出差申请的批准也只能在自助服务的审核中完成。审核完成的出差申请不能再编辑，在&Travel requisitions&列表中我们可以看到相应的审核状态，还有一个状态叫做Reconciliation status，显示的是出差申请费用是否结清，在操作板上有个&Close&的按钮可以用来手工关闭出差申请为结清状态。
其实翻译成费用报销更为合适，同样也是在自助服务EP站点中创建，在新建一个Expense report时会弹出一个对话框，提示选择未结的费用：
这里显示的记录来自于Data set&TrvUnreconciledExpenseTransaction，它基于视图TrvUnreconciledExpenseTransUnion，视图TrvUnreconciledExpenseTransUnion又来自于查询TrvUnreconciledExpenseTransUnion，查询TrvUnreconciledExpenseTransUnion是视图TrvUnreconciledCreditCardTrans和视图TrvUnreconciledExpenseTrans的联合，前者的数据来自于表TrvPBSMaindata，后者的数据来自于表TrvUnreconciledExpenseTransaction（这一长串的关系！）。
TrvPBSMaindata表示的是这样的数据-比如出差中使用了公司的信用卡付费，这些付费的记录就保存在表TrvPBSMaindata中，这些记录可以通过Travel and expense&Periodic&Credit card transactions查看，但是系统中是没有地方输入这些记录的，它们可以使用Travel and expense&Periodic&Credit cards&Credit card import from folder或者Travel and expense&Periodic&Credit cards&Import a specific credit card file，前者导入一个目录下的所有文件，后者导入一个指定的文件。那么文件是什么样的格式呢？在导入对话框中是需要选择一个导入格式的，其实是一个AIF的入口端口名称，我们需要使用服务TrvPBSMaindataService创建一个入站的文档服务，文件的格式则是文档服务描述的XML格式。导入功能会间接的调用TrvPBSMaindataService服务来导入数据，大致的执行路径（导入文件夹为例）是TrvSysImportFolderBatch.run()-&SysImportBatchProcessor.run()-&SysImportProcessor.processInput()-&AifImportUtil::ProcessFile(sourceFile, _inputFileFormat)，参数_inputFileFormat就是入站端口的名称。
还有一些费用报销凭据来自于消费的收据，收据数据（传真件，比如tif格式的图片）可以通过Travel and expense&Periodic&Receipts&Import faxed receipts for employee或者Travel and expense&Periodic&Receipts&Import faxed receipts for expense report导入，导入的结果就保存在表TrvUnreconciledExpenseTransaction中。导入文件通过文件名称来确定员工或者支出报告号，比如文件名&员工编号$01_.tif&，员工编号必须在首位，使用&$&和&_&分离其他内容，在EP站点中选择一个支出报表我们可以通过操作板上的Employee cover page或者Expense report cover page打印传真的封面页（在我的系统中显示不出相应报表中的图片！）。导入传真的员工收据的执行路径TrvImportReceiptsBatch_Employee.main()-&TrvImportReceiptsBatch.run()-&TrvImportReceiptsBatch_Employee.importFile()-&TrvReceiptsHelper.attachFileToEmployee(hcmWorker.RecId, _filename, _file)，它在TrvUnreconciledExpenseTransaction表中查找/创建员工的记录，并将导入的文件作为附件保存到表docref中，在这一过程中看不到任何导入具体费用金额的地方；导入传真的支出报告收据的执行路径TrvImportReceiptsBatch_ExpenseReport.main()-&TrvImportReceiptsBatch.run()-&TrvImportReceiptsBatch_ExpenseReport.importFile()-&TrvReceiptsHelper.attachFileToExpenseReport(TrvExpNumber _expNumber, Filename _filename, DocuValueFile _file, Description _documentDescription = '')，它只是简单的把导入的文件作为支出报表的附件创建相应的docref记录，也没看到具体导入金额的地方。那么具体如何导入消费的具体信息呢？同样可以使用AIF服务，这次用到的服务名称是TrvUnreconciledExpenseService，在系统中没有找到和导入信用卡记录类似的操作，看来只能手工调用这个服务来操作了，另外也没有看到任何窗口可以查看这些导入的TrvUnreconciledExpenseTransaction记录。
表TrvPBSMaindata和TrvUnreconciledExpenseTransaction数据的合集称为未结的支出消费，在创建支出报表时我们可以选择这些未结支出，它会自动为我们创建相应的支出行并做详细化（Itemization），我们也可以在支出报表中使用&Add unreconciled expenses&手工选择未结支出来创建支出行。
当然也可以使用New expense line手工创建支出行，这和出差申请的支出行类似，不再赘述。
在费用支出上，我们是可以设置策略的（Travel and expense&Setup&Polices&Expense report），比如在某个城市的酒店住宿费不能超过多少，如果超过限制金额则不运行提交。另外在支出报表的Travel requistion一栏可以选择一个出差申请，表示费用报销是基于哪次出差的，在Tranvel and expense parameters中有个设置叫做&Pre-authorization of travel is mandatory&，如果勾选这个选项，支出报表必须选择一个出差申请（Tables\TrvExpTable\validateSubmit中验证）。
同样，完成支出报表的编辑后提交到工作流，所有的支出报表在Travel and expense&Expense reports&All expense reports中看到，我们可以直接在这里批准，而不需要转到工作列表或者EP上的审核列表。已经批准的支出报表可以过账（Post）为财务分录，记账科目为支出类别以及支付方式的不同而不同（留待以后研究）。
更多相关内容可以参考、。
阅读(...) 评论()美国联邦税制 _百度百科
特色百科用户权威合作手机百科 收藏 查看&美国联邦税制本词条缺少概述，补充相关内容使词条更完整，还能快速升级，赶紧来吧！出版社东北财经大学出版社出版时间1998-03定&&&&价98.00元装&&&&帧平装ISBN8
内 容 提 要
本书对美国联邦税制作了简明扼要的介绍作者强调
税收观念而不是联邦税收的技术方法强调保持税制长期
稳定的方方面面及共同的税收规定
1.涉及问题广泛比其他同类书包括的税收问题厂泛
得多其中大部分内容十分新颖并且备受关注
2.税收案例实用本书提供了很多案例使学生通过
运用税收知识制订税收最小化的行动方案每一章后都有
参考文献法规法院案例
本书还把INTERNET运用到各章使学生能够在
INTERNET上搜索资料解决税收问题及进行相关研究
适用于学生或科研人员
1联邦税法对所得税收入扣除企业支出的说明
2财产转移的问题取得分配与消耗
3税率图表与税收回报问题作者简介
凯文E.墨菲俄克拉荷马大学教授
马克海根斯罗德岛大学教授Preface xxiiiIntroduction xxxPARTⅠCONCEPTUAL FOUNDATIONS OF THE TAX LAW 1CHAPTER 1 Federal IncomeTaxation-An Overview 2CHAPTER 2 Income Tax Concepts 50PARTⅡGROSS INCOMECHAPTER 3 Income SourcesCHAPTER 4 Income ExclusionsPART ⅢDEDUCTIONSCHAPTER 5 Introduction to Business ExpensesCHAPTER 6 Business ExpensesCHAPTER 7 Losses-Deductions and LimitationsCHAPTER 8 Taxation of IndividualsPART ⅣPROPERTY TRANSACTIONSCHAPTER 9 Acquisitions of PropertyCHAPTER 10 Cost Recovery on Property: Depreciation, Depletion,and AmortizationCHAPTER 11 Property DispositionsCHAPTER 12 Nonrecognition TransactionsPART ⅤINCOMETAXENTITIESCHAPTER 13 Choice of Business Entity-PartCHAPTER 14 Choice of Business Entity-PartPART ⅥTAX RESEARCHCHAPTER15 TaxResearchAPPENDIX A Tax Rate Schedules and Tax TablesAPPENDIX B Tax Return ProblemAPPENDIX C TaxFormsAPPENDIX D Statements on Responsibilities in Tax PracticeGLOSSARYINDEXPrefac xxiiiINTRODUCTION xxxWhy Study Federal Income Taxation xxxSignificance of Tax Costs xxxiConservation of Wealth xxxiiiTaxes Influence Routine Decisions xxxivSelf-Protection xxxivPART　ⅠCONCEPTUAL FOUNDATIONS OFTHETAX LAWCHAPTER 1 FEDERAL INCOME TAXATION-AN OVERVIEWIntroductionDefinition and Evaluation of a TaxDefinition of a TaxStandards for Evaluating a TaxTax Rates and StructuresTax Rate DefinitionsTax Rate StructuresMajor Types of U.S. TaxesIncome TaxesEmployment TaxesSocial Security TaxesUnemployment TaxesSales TaxProperty TaxesOther TaxesExcisr TaxesWeallh Transfer TaxeSources of Federal Income Tax LawFederal Income Tax TenninologyIncomeDeductionsIncome Tax RatesTax PrepaymentsTax CreditsFiling ReturnsThe Audit and Appeal Process within the IRSTax Return Selection ProcessesTypes of ExaminationsSettlement ProceduresAdministrative AppealsIndividual Income Tax CalculationDeductions for Adjusted Gross IncomeDeductions from Adjusted Gross IncomePersonal and Dependency ExemptionsTax PlanningMechanics of Tax PlanningTiming Income and DeductionsIncome STax Evasion and Tax AvoidanceEthical Considerations in Tax PracticeSummaryKey TennsPrimary Tax Law SourcesDiscussion QuestionsProblemsDiscussion CasesTax Planning CaseEthics Discussion CaseCHAPTER 2 income Tax ConceptsintroductionGeneral ConceptsAbility-to-Pay ConceptAdministrative Convenience ConceptArm's-Length Transaction ConceptPay-as-You-Go ConceptAccounting ConceptsEntity ConceptAssignment-of-lncome DoctrineAnnual Accounting Period ConceptAccounlifig MethodTax Benefit RuleSubstance-over-Form DocfrineIncome ConceptsAll-lnclusive Income ConceptLegislative Grace ConceptCapital Recovery ConceptRealization ConceptClaim-of-Right DoctrineConstructive Receipt DoctrineComparing Claim of Right and Constructwe ReceiptWherewithal-to-Pay ConceptDeduction ConceptsLegislative Grace ConceptBusiness Purpose ConceptCapital Recovery ConceptSummaryTable of ContentsKey TennsPrimary Tax Law SourcesDiscussion QuestionsProblemsDiscussion CaseTax Planning CaseEthics Discussion CasePART ⅡGROSS INCOMECHAPTER 3 Income SourcesConcept ReviewIntroductionWhat Constitutes IncomeIncome Is Derived from Labor and CapitalIncome as an Increase in WealthWhat Constitutes Income: Current ViewCommon Income SourcesEamed IncomeUneamed IncomeRental and Royalty IncomAnnuitiesCalculation of GainlLoss on Sale oflnvestmentIncome from Conduit EntitiesTransfers from OthersPrizes and AwardsUnemployment CompensatwnSocial Security BenefitsAlimony ReceivedImputed IncomeBelow Market-Rate LoansPayment of Expenses by OthersBargam PurchasesCapital Gains and Losses-An IntroductionCapital Gain-and-Loss Netting ProcedureTax Treatment of Capital GainsTax Treatment of Capital LossesCapital Gains and Losses of Conduit EntitiesEffect of Accounting MethodCash MethodExceptions Applicable to the Cash MethodAccrual MethodExceptions Applkable to the Accrual MethodHybrid MethodExceptions Applicable to All MethodsInstallment SfllesTable of ContentLong-Term Construction ContractSummaryKey TennsPrimary Tax Law SourcesDiscussion QuestionsProblemsDiscussion CasesTax Planning CaseEthics Discussion CaseCHAPTER4 Income ExclusionsConcept ReviewIntroductionDonative ItemsGiftsInheritancesLife Insurance ProceedsScholarshipsCertain Death BenefitsEmployment-Related ExclusionsForeign Earned IncomePayments Made on Behalf of an EmployeePayments to Qualified Pension PlansGroup Term Life InsuranceHealth and Accident Insurance PremiumsMeals and Lodgng Provided by the EmployerGeneral Fnnge BenefitsOther Benefils Paid by an EmployeEmployer Benefit PlansMedical Scvings AccountsRetums of Human CapitalWorkers' CompensationDamage Payments for Personal Physical Injury or Physical SicknessPayments from Health and Accident PoliciesInvestment-Related ExclusionsMunicipal Bond InterestStock DividendsDischarge of IndebtednessImprovements by a LesseeSummaryKey TermsPrimary Tax Law SourcesDiscussion QuestionsProblemsIntegrative ProblemsDiscussion CaseTax Planning CaseEthics Discussion CasePART ⅢDEDUCTIONSCHAPTER 5 Introduction to Business ExpensesConcept ReviewIntroductionReporting DeductionsConduit Entity ReportingClassification of DeductionsProfit-Motivated ExpendituresTrade or Business or Production-of-Income Expenses?Trade or Business ExpensesExpenses for the Production of IncomiRental ActivityPersonal ExpendituresMixed Business and Personal ExpendituresMixed-Use AssetsMixed-Use ExpendituresTests for DeductibilityOrdinary, Necessary, and Reasonable in AmountOrdinary ExpenseNecessary ExpenseReasonable m AmounlNot a Personal ExpenseNot a Capital ExpenditureRepair-and-Maintenance ExpenseStart-up CostsNot Frustrate Public PolicyExpenses ofan lllegal BusinessLobbying Expenses and Other Political ActivitieNot Related to Tax-Exempt IncomeExpenditure Must Be for Taxpayer's BenefitLimited Mixed-Use ExpensesHobby ExpensesVacation Home ExpensesHome Office ExpensesTiming of Deductions--Effect of Accounting MethodCash MethodAccrual MethodRelated Party Accrued ExpensesFinancial and Taxable Income DifferenceSummaryKey TermsPrimary Tax Law SourcesDiscussion QuestionsProblemsComprehensive ProblemDiscussion CasesTable of ContentTax Planning CaseEthics Discussion CaseCHAPTER 6 Business ExpensesConcept ReviewIntroductionBusiness ExpensesEntertainment, Auto, Travel, Gift, and Education ExpensesMeals and EntertciinmentAuto ExpensesTravel ExpensesBusiness GiftsSubstantiation RequirementEducatwn ExpensesCompensation of EmployeesBad DebtsOther Business ExpensesInsurance ExpenseTaxesLegal FeesIndividual Deductions for Adjusted Gross IncomeReimbursed Employee Business ExpensesAccountable Reimbursement PlansNonaccountable Reimbursement PlansDeductions for Self-Employed TaxpayersRetirement Plan Contribution DeductionsIndividual Retirement AccountsMoving ExpensesSummaryKey TermsPrimary Tax Law SourcesDiscussion QuestionsProblemsIntegrative ProblemDiscussion CasesTax Planning CaseEthics Discussion CaseCHAPTER 7 Losses-Deductions and LimitationsConcept ReviewIntroductionAnnual LossesNet Operating LossesTax-Shelter Losses: An OverviewThe At-Risk RulesPassive Activity LossesPassive Activity DefinitionTypes of IncomeTaxpayers Subject to the LimitGeneral Rulefor Passive ActivitiesDispositions of Passive ActivitiesExceptions for Rental Real EstateTransaction LossesTrade or Business LossesBusiness Casualty and Theft Lossesfnvestment-Related LossesCapital LossesSpecially Treated investment LossesPersoniil Use LossesSummaryKey TermsPrimary Tax Law SourcesDiscussion QuestionsProblemsComprehensive ProblemDiscussion CasesTax Planning CaseEthics Discussion CaseCHAPTER 8 Taxation of individualsConcept ReviewIntroductionPersonal and Dependency ExemptionsDependency RequirementsGross Income TestSupport TestRelationship m Member ofHousehold TestCitiun or Residency TestJoint Return TestFiling StatusMarried, Filing JointlyMarried, Filing SeparatelySingleHead of HouseholdDeductions from Adjusted Gross IncomeStandard DeductionItemized DeduchonsMedical ExpensesTaxesInterest ExpenseCharitable ConlributionsMiscellaneous Itemized DeductionsItemized Deductions and Exemptions--Reductions by High-:lncome TaxpayersExemption and Standard Deduction Restrictions on DependentsCalculating Tax LiabilityTax on Unearned Income of a Minor ChildIncome Tax CreditsEamed Income CreditAdoption Tctx CreditChild- and Dependent-Care CreditFiling RequirementsSummaryKey TermsPrimary Tax Law SourcesDiscussion QuestionsProblemsIntegrative ProblemsDiscussion CasesTax Planning CaseEthics Discussion CaseAPPENDlX TO CHAPTER 8Schedule ElC (Earned Income Credit)199b Earned Income CreditTablePART IVPROPERTY TRANSACTlONSCHAPTER 9 Acquisitions of PropertyConcept ReviewIntroductionClasses of PropertyThe Property Investment CycleAdjusted BasisIncreases in BasisDecreases m BasisBasis in Conduit EntitiesProperty DispositionsInitial BasisPurchase of AssetsDetermining the Amount InvestedBasis of a Bargain PurchasePurchase of Multiple AssetsPurchase of a BusinessPurchase of the Assets ofa BusinesPurchase ofCorpomte StockConstructed AssetsSpecially Valued Property AcquisitionsBasis of Property Acquired by GiftGeneral Rule for Gift BasisSplit Basis Rule for Loss PropertySpecial Sales Price BasisHolding PeriodBasis of Property Acquired by InheritancePrimary Valuation DateAlternate Valuation DateDistribution DateOther ConsiderationsProperty Acquired from a SpousePersonal Use Property Converted to Business UseGeneral Rule for BasisSplit Basis RuleBasis in SecuritiesStock DividendsTaxable Stock DividendsWash Sale Stock BasisSummaryKey TennsPrimary Tax Law SourcesDiscussion QuestionsProblemsIntegrative ProblemDiscussion CasesTax Planning CaseEthics Discussion CaseCHAPTER lO Cost Recovery on Property:Depreciation, Depletion, and AmortizationConcept ReviewintroductionCapital Recovery from Depreciation or Cost RecoverySection 179 Election to Expense AssetsQualified TaxpayersQualified PropertyLimitations on DeductionAnnual Deduclion LimitAnnual Investment LimitActive Trade or Business Income LimitModified Accelerated Cost Recovery (MACRS)Property Subject to MACRSBasis Subject to Cost RecoveryMACRS Recovery PeriodMACRS ConventionsMid-quarter ConventionDepredation Method AlternativesUsing MACRS Percentage TablesMACRS Straight-line ElectionAlternative Depreciation System (ADS)Limitations on Listed PropertyListed Property in GeneralLimitation on Passenger AutosAdequate Record KeepingDepletionDepletion MethodsCost DepletionPercentage DepletionIntangible AssetsSummaryKey TennsPrimary Tax Law SourcesDiscussion QuestionsProblemsIntegrative ProblemsDiscussion CasesTax Planning CasesEthics Discussion CaseAPPENDlXTOCHAPTERlOMACRS Class Lives and MACRS Depreciation SchedulesCHAPTER11 Property DispositionsConcept ReviewOintroductionRealized Gain or LossAmount RealizedEffect of Debt AssumptionsCharacter of Gain or LossCapital Gains and LossesCapital Asset DefinitionLong-Term versus Short-Term ClassificationCapital Gain-and-Loss Netting ProcedureCapital Gain Exclusion on Qualified Smaff Business StockCapital Gains and Losses-Planning StrategiesNet Capital Gain PositionNet Capital Loss PositionShort SalesWorthless SecuritiesBasis of Securities SoldSection 1231 Gains and LossesDefinition of Section 1231 PropertySection 1231 Netting ProcedureDisposition of Rental ActivitiesDepreciation RecaptureSection 1245 Recapture RuleSection 1250 Recapture RuleInstallment Sales of Depreciable AssetsSection 1245 and Section 1250PropertiesSummaryKey TennsPrimary Tax Law SourcesDiscussion QuestionsProblemsIntegrative ProblemComprehensive ProblemsDiscussion CasesTax Planning CasesEthics Discussion CaseCHAPTER l 2 Nonrecognition TransactionsConcept ReviewIntroductionRationales for NonrecognitionCommonalities of Nonrecognition TransactionsLife-Kind ExchangesExchange RequirementLife-Kind Property RequirementsEffect of BootReceipl of BootRelated Party ExchangesCarryover of Tax AttributesInvoluntary ConversionsTreatment of Involuntary Conversion Gains and LossesQualified Replacement PropertySale of a Principal ResidencePrincipal ResidenceReplacement PeriodDeferral of GainSale of a Principal Residence--Taxpayers Older Than 55Gain Exclusion RequirementsOne-Time Exclusion of GainInteraction of Deferral and Exclusion ProvisionsSummaryKey TermsPrimary Tax Law SourcesDiscussion QuestionsProblemsComprehensive ProblemDiscussion CasesBax Planning CasesEthics Discussion CaseAPPENDlXTOCHAPTER12Selected SlC Product ClassesPART ⅤINCOMETAXENTlTlESCHAPTER 13 Choice of Business Entity-Part lConcept ReviewIntroductionNontax FactorsSole ProprietorshipPartnershipCorporationS CorporationLimited Liabilify CompanyLimited Liability PartnershipPlanning CommentaryGeneral Income Tax FactorsIncidence of Income TaxationSole ProprieforshipPartnershipCorporationPersonal Service CorporationS CorporalionDouble TaxationEmployee versus OwnerPlanning CommentaryFonnationTransfers to an EntitySole ProprietorshipPartnershipCorporationBasis ConsiderationsSole ProprietorshipParfnershipPartnership Debt EffectsRecourse and Nonrecourse LoanCorporationCorporation Debt EffectOrganizational CostsAccounting PeriodsPartnershipS CorporationAccounting MethodsPartnershipCorporationS CorporationPlanning CommentaryOperationsSole ProprietorshipInvestment Income and ExpenseCapital Gains and LossesSection 1231 Gains and LossePassive Activity ItemsCharitable ContributionPersonal ExpensesTax CreditsNet Operating LossPartnershipIncome ReportingNet Operating LossesTransactions between Partners and PartnershipBasis ConsiderationsCorporationCapital Gains and LossesDepreciation RecaptureDividends-Received DeductionPassive Activity LossesCharitable ContributionsNet Operating LossesTax CreditsBasis ConsiderafionS CorporationCorporate Depreciation RecaptureDividends-Received DeductionNet Operciting LosscsBasis ConsiderationsPlanning CommentarySummaryKey TermsPrimary Tax Law SourcesDiscussion QuestionsProblemsDiscussion CasesTax Planning CasesEthics Discussion CaseCHAPTER 14 Choice of Business Entity-Part 11Concept ReviewIntroductionCompensation PlansQualified and Nonqualified Pension PlansOther Pension PlansKeogh PlanIndividual Retirement AccountsSimplified Employee Pension PlanSavings Incentive Match Plan for EmployeeDistributionsPenaltiesPlanning CommentaryStock OptionsNonqualified Stock OptionsIncentive Sfock OptionsReasonableness of CompensationFringe BenefitsPlanning CommentaryOther Tax Liability ConsiderationsSocial Security TaxesIncome Tax CreditsInvestment Tax CreditForeign Tax CreditResearch and Experimental CreditRehabilitation Tax CreditGeneral Business CreditReporting of Tax CreditsThe Altemative Minimum TaxBasic Altemative Minimum Tax ComputationAlternative Minimum Tax AdjustmentsAlternative Minimum Tax PreferencesAlternative Minimum Tax ExemptwnsAlternative Minimum Tax CreditsAlternative Minimum Tax Credit agamst the Regular TaxTax Planning and the Alternative Minimum TaxPenalty Taxes on CorporationsAccumulated Eamings TaxPersonal Holding Company TaxPlanning CommentaryEntity DistributionsSole ProprietorshipPartnershipCorporationS CorporationPlanning CommentaryTax PlanningIncome SplittingChildren as EmployeeFamily EntitiesPlanning CommentarySummaryKey TermsPrimary Tax Law SourcesDiscussion QuestionsProblemsDiscussion CasesTax PlanningEthics Discussion CasePART　ⅥTAX RESEARCHCHAPTER15　Tax ResearchIntroductionPrimary Sources of Federal Income Tax LawLegislative SourcesThe U. S. ConstitutionInternal Revenue Code of 1986Tax TreafiesAdministrative SourcesTreasury RegulationsRevenue Rnlings and ProceduresAcquiescence and NonacquiescenceOlher PronouncementsJudicial SourcesTrial CourtsAppellate CourtsSupreme CourlCitations to Primary AuthoritiesCommittee ReportsCode and RegulationsOther IRS PronouncementsCourt DecisionsSecondary Sources of Federal Income Tax LawTax ServicesCitatorsTax PeriodicalsComputer Assisted Tax ResearchTax ResearchTax Compliance versus Tax PlanningStep 1: Establish the Facts and Determine the IssueStep 2: Locate the Relevant AuthoritiesStep 3: Assess the Importance of the AuthoritiesCode and RegulationsPronouncementsCourt DecisionsStep 4: Reach Conclusions, Make Recommendations, and Communicate the ResultsComprehensive Research ExampleStep 1: Establish the Facts and Determine the IssuesStep 2: Locate the Relevant AuthoritiesStep 3: Assess the Importance of the AuthoritiesThe CodeRegulationsCourt DecisionStep 4: Reach Conclusions, Make Recommendations, and Communicate the ResultsSummaryKey TennsPrimary Tax Law SourcesDiscussion QuestionsProblemsResearch CasesAPPENDIX A Tax Rate Schedules and Tax TablesTable of ContentAPPENDlX B Tax Return ProblemAPPENDlx C Tax FormsAPPENDlX D Statements on Responsibilities in Tax PracticeGlossaryIndex[1]
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