Concepts in Federal Taxation 2008 Edition / Edition 15by Kevin E. Murphy, Mark Higgins, Mark Higgins
Pub. Date: 04/13/2007
Publisher: Cengage Learning
Learn the principles you need for a successful tax career as you concentrate on the concepts underlying the latest tax rules, laws and regulations. Instead of focusing on memorizing the specifics within today's tax Code, CONCEPTS IN FEDERAL TAXATION 2008 takes a less detailed, conceptual approach that presents the unifying concepts and overriding principles that… See more details below
Learn the principles you need for a successful tax career as you concentrate on the concepts underlying the latest tax rules, laws and regulations. Instead of focusing on memorizing the specifics within today's tax Code, CONCEPTS IN FEDERAL TAXATION 2008 takes a less detailed, conceptual approach that presents the unifying concepts and overriding principles that apply to all of the specific tax rules and regulations. Numerous Concept Checks within the book ensure you understand the conceptual underpinnings of today's tax laws, while a variety of strong applications and exercises provide the practice you need to prepare for the tax simulations within the CPA exam. A strong balance between tax concepts and the Internal Revenue Code and regulations provides a practical foundation for your future in today's business environment. RIA Checkpoint Student Version is an optional bundle item with any new text. Information that reflects the latest tax code changes and developments throughout the book and the supporting website with learning resources and up-to-the-minute tax developments offer everything you need to tackle today's most challenging tax situations for individuals or corporations.
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Table of Contents
Part One: CONCEPTUAL FOUNDATIONS OF THE TAX LAW. 1. Federal Income Taxation--An Overview. 2. Income Tax Concepts. Part Two: GROSS INCOME. 3. Income Sources. 4. Income Exclusions. Part Three: DEDUCTIONS. 5. Introduction to Business Expenses. 6. Business Expenses. 7. Losses: Deductions and Limitations. 8. Taxation of Individuals. Part Four: PROPERTY TRANSACTIONS. 9. Acquisitions of Property. 10. Cost Recovery on Property: Depreciation, Depletion, and Amortization. 11. Property Dispositions. 12. Nonrecognition Transactions. Part Five: 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 Six 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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