Concepts in Federal Taxation 2015, Professional Edition (with H&R Block™ Tax Preparation Software CD-ROM)
South-Western
978-1-285-44413-0 (ISBN)
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Gain a solid understanding of federal taxation using the proven, balanced, conceptual approach in CONCEPTS IN FEDERAL TAXATION 2015. This edition presents today’s latest tax codes and changes with a straightforward approach that focuses on understanding the unifying concepts behind the Internal Revenue Code, rather than memorizing the details of the Code. All changes for the recent tax year are included in this revision.
Material throughout this edition is broken into comprehensible segments ideal for CPA Exam review. Extensive examples relate concepts to familiar business scenarios while a wealth and variety of exercises provide more choice in practice than any other text of its kind. New CengageNOW™ online homework tool optimizes your study, while accompanying H&R Block™ tax preparation software provides experience using professional research and taxation tools. Count on CONCEPTS IN FEDERAL TAXATION 2015 for the strong conceptual understanding of taxation you need for ongoing success.
A professor emeritus at Oklahoma State University, Dr. Kevin E. Murphy earned his Ph.D. at the University of Wisconsin-Madison and his B.S. and M.S. in Accounting at Utah State University. He has published articles in the Journal of the American Taxation Association and The Journal of Accounting Education. Dr. Murphy is a member of the American Accounting Association and the American Taxation Association. Dr. Mark Higgins is Dean of the John Cook School of Business at Saint Louis University. He earned his Ph.D. at the University of Tennessee and his B.S. and M.S. in Accounting at the University of South Carolina. He has articles published in Accounting Historians Journal, Journal of Accounting Education, Taxation for Accountants, Critical Perspectives in Accounting, Journal of Legal Tax Research, The CPA Journal, and The Tax Adviser. He is also a Certified Public Accountant (inactive).
Part I: CONCEPTUAL FOUNDATIONS OF THE TAX LAW.
1. Federal Income Taxation-An Overview.
2. Income Tax Concepts.
Part II: GROSS INCOME.
3. Income Sources.
4. Income Exclusions.
Part III: DEDUCTIONS.
5. Introduction to Business Expenses.
6. Business Expenses.
7. Losses-Deductions and Limitations.
8. Taxation of Individuals.
Part IV: PROPERTY TRANSACTIONS.
9. Acquisitions of Property.
10. Cost Recovery on Property: Depreciation, Depletion, and Amortization.
11. Property Dispositions.
12. Non-recognition Transactions.
Part V: INCOME TAX ENTITIES.
13. Choice of Business Entity-General Tax and Nontax Factors/Formation.
14. Choice of Business Entity-Operations and Distributions.
15. Choice of Business Entity-Other Considerations.
Part VI: TAX RESEARCH.
16. Tax Research.
Appendix A. Tax Return Problem.
Appendix B. Tax Rate Schedules and Tax Tables.
Appendix C. Statements on Standards for Tax Service (available online)
Glossary.
| Erscheint lt. Verlag | 4.5.2014 |
|---|---|
| Verlagsort | Mason, OH |
| Sprache | englisch |
| Maße | 226 x 284 mm |
| Gewicht | 1964 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 1-285-44413-2 / 1285444132 |
| ISBN-13 | 978-1-285-44413-0 / 9781285444130 |
| Zustand | Neuware |
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