Concepts in Federal Taxation 2004 / Edition 1

Concepts in Federal Taxation 2004 / Edition 1

by Kevin E. Murphy, Mark Higgins
     
 

Concepts in Federal Taxation is designed for a more conceptual, less detailed approach to federal taxation of individuals and corporations in an introductory taxation course. This conceptual approach presents taxation as a small number of unifying concepts, stressing the overriding principles that apply to all specific tax rules and regulations. Concepts in Federal

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Overview

Concepts in Federal Taxation is designed for a more conceptual, less detailed approach to federal taxation of individuals and corporations in an introductory taxation course. This conceptual approach presents taxation as a small number of unifying concepts, stressing the overriding principles that apply to all specific tax rules and regulations. Concepts in Federal Taxation offers a balance between tax concepts and the tax code and regulations, so that users will be prepared for a future in the business environment.

Product Details

ISBN-13:
9780324186796
Publisher:
Cengage Learning
Publication date:
04/28/2003
Edition description:
Older Edition
Pages:
892
Product dimensions:
8.72(w) x 11.06(h) x 1.41(d)

Table of Contents

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. Nonrecognition 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 Appendices: A. Tax Rate Schedules and Tax Tables B. Tax Return Problem C. Tax Forms D. Statements on Responsibilities in Tax Practice

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