South-Western federal taxation 2013: comprehensive

The Professional Version offers the same exceptional taxation concepts as theacademic Comprehensive Volume without RIA Checkpoint@ or CPAexcel@ software. SOUTH-WESTERN FEDERAL TAXATION 2013 PROFESSIONAL EDITION is the most effectivetext for helping readers master detailed tax concepts and the ever-changing tax legislation. A multitude of real-world scenarios and inclusion of H&R BlockAt Home software help provide the relevant applications readers need to experience how tax professionals solve problems and function in an ever-changing environment. INDICE: Part I: INTRODUCTION AND BASIC TAX MODEL.1. An Introduction to Taxation and Understanding the Federal Tax Law.2. Working with the Tax Law.3. TaxDetermination; Personal and Dependency Exemptions; An Overview of Property Transactions.Part II: GROSS INCOME.4. Gross Income: Concepts and Inclusions.5. Gross Income: Exclusions.Part III: DEDUCTIONS AND CREDITS.6. Deductions and Losses: In General.7. Deductions and Losses: Certain Business Expenses and Losses.8. Depreciation, Cost Recovery, Amortization, and Depletion.9. Deductions: Employee and Self-Employed-Related Expenses.10. Deductions and Losses: Certain Itemized Deductions.11. Investor Losses.12. Tax Credits and Payments.Part IV: PROPERTY TRANSACTIONS.13. Property Transactions: Determination of Gain or Loss,Basis Considerations, and Nontaxable Exchanges.14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions.Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS.15. Alternative Minimum Tax.16. Accounting Periods and Methods.Part VI: CORPORATIONS.17. Corporations: Introduction and Operating Rules.18. Corporations: Organization and Capital Structure.19. Corporations: Distributions Not in Complete Liquidation.20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations.Part VII: FLOW-THROUGH ENTITIES.21. Partnerships.22. S Corporations.Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS.23. Exempt Entities.24. Multistate Corporate Taxation.25. Taxation of International Transactions.26. Tax Practice andEthics.Part IX: FAMILY TAX PLANNING.27. The Federal Gift and Estate Taxes.28.Income Taxation of Trusts and Estates.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 Proceduresand Revenue Rulings Cited.Appendix E: Comprehensive Tax Return Problems.Index.

• ISBN: 978-1-133-18969-5
• Editorial: South Western College
• Encuadernacion: Rústica
• Páginas: 1464
• Fecha Publicación: 21/05/2012
• Nº Volúmenes: 1
• Idioma: Inglés