Recognized as the premiere resource to consult on the topic of federal taxation, the Federal Tax Coordinator 2d or F.T.C. 2d provides editorial explanations, analyses, and annotations written by tax practitioners and experts. Detailed and comprehensive analyses are provided for all Federal tax laws, regulations, relevant court cases, and IRS rulings and releases. Specifically, the Federal Tax Coordinator 2d includes:
- comprehensive coverage of federal income, estate, gift, excise, Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), and international (U.S. based) taxes,
- the identification of new developments within the field of taxation that are incorporated continuously into provided analyses,
- recommendations, illustration, cautions, and observations to provide insight into the analysis of law,
- implementation guidelines with references to forms, elections, and compliance statements,
- practice tools, sample client letters, checklists of tax-saving opportunities, etc., and
- analysis of U.S. income tax treaties currently in force.
