South-Western Federal Taxation - David Maloney, James E. Smith, William A. Raabe

South-Western Federal Taxation

Taxation of Business Entities
Media-Kombination
928 Seiten
2010 | 14th Revised edition
South-Western
978-0-538-49861-6 (ISBN)
149,75 inkl. MwSt
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Packed with 'Big Picture' tax scenarios and 'What-If?' case variations, this title helps students master complex tax concepts and the ever-changing tax legislation. Renowned for its accessible and comprehensive presentation, it provides thorough coverage while highlighting materials of critical interest to the tax practitioner.
Packed with new 'Big Picture' tax scenarios and new 'What-If?' case variations, "South-Western Federel Taxation 2011: Taxation of Business Entities" remains the most effective text for helping students master complex tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, the text provides thorough coverage while highlighting materials of critical interest to the tax practitioner. Preparing students for the long term, "Taxation of Business Entities" offers readers many opportunities to sharpen critical-thinking and writing skills. Internet exercises tied directly to chapter research cases give students hands-on experience using online resources to solve tax issues. H&R Block at Home[registered] software comes with each new copy of this text to give your students professional experience with leading software! The 2011 edition has been fully updated to include the latest tax legislation. The Professional Edition is identical to the Student Edition except that it does not include student access to Checkpoint from Thomson/Reuters and CPAexcel.

Part I: THE WORLD OF TAXATION. 1. Introduction to Taxation. 2. Working with the Tax Law. 3. Taxes on the Financial Statements. Part II: STRUCTURE OF THE FEDERAL INCOME TAX. 4. Gross Income. 5. Business Deductions. 6. Losses and Loss Limitations. Part III: PROPERTY TRANSACTIONS. 7. Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges. 8. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part IV: BUSINESS ENTITIES. 9. Corporations: Organization, Capital Structure, and Operating Rules. 10. Corporations: Earnings & Profits and Distributions. 11. Partnerships and Limited Liability Entities. 12. S Corporations. Part V: SPECIAL BUSINESS TOPICS. 13. Multijurisdictional Taxation. 14. Business Tax Credits and Corporate Alternative Minimum Tax. 15. Comparative Forms of Doing Business. Part VI: TAXATION OF INDIVIDUALS. 16. Introduction to the Taxation of Individuals. 17. Individuals as Employees and Proprietors. Appendix A: Tax Rate Schedules and Tables. Appendix B: Tax Forms. Appendix C: Glossary of Tax Terms. Appendix D: Table of Code Sections Cited, Table of Regulations Cited, Table of Revenue Procedures and Revenue Rulings Cited. Appendix E: Table of Cases Cited. Appendix F: Present Value and Future Value Tables. Index.

Erscheint lt. Verlag 4.6.2010
Verlagsort Mason, OH
Sprache englisch
Maße 216 x 279 mm
Gewicht 2155 g
Themenwelt Recht / Steuern Steuern / Steuerrecht
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 0-538-49861-7 / 0538498617
ISBN-13 978-0-538-49861-6 / 9780538498616
Zustand Neuware
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