Concepts in Federal Taxation 2006 / Edition 13

Concepts in Federal Taxation 2006 / Edition 13

by Kevin E. Murphy, Mark Higgins, Mark Higgins
     
 

ISBN-10: 0324305826

ISBN-13: 9780324305821

Pub. Date: 04/15/2005

Publisher: Cengage Learning


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…  See more details below

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 an excellent balance between tax concepts and the Internal Revenue Code and regulations, preparing users for a future in the business environment.

Product Details

ISBN-13:
9780324305821
Publisher:
Cengage Learning
Publication date:
04/15/2005
Edition description:
Older Edition
Pages:
928
Product dimensions:
8.82(w) x 11.10(h) x 1.60(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 Return Problem. B. Tax Rate Schedules and Tax Tables. C. Tax Forms. D. Statements on Standards for Tax Services. Glossary. Index.

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