Concepts in Federal Taxation 2012, Professional Edition (with H&R BLOCK At Home Income Tax Fundamentals 2012 CD-ROM) / Edition 19

Concepts in Federal Taxation 2012, Professional Edition (with H&R BLOCK At Home Income Tax Fundamentals 2012 CD-ROM) / Edition 19

by Kevin E. Murphy, Mark Higgins
     
 

ISBN-10: 1111579873

ISBN-13: 9781111579876

Pub. Date: 04/08/2011

Publisher: Cengage Learning


Murphy and Higgins' CONCEPTS IN FEDERAL TAXATION 2012 offers students a better way to learn tax through a conceptual approach. Instead of memorizing the complex and often intimidating tax codes, regulations, exceptions, and qualifications, this approach presents taxation as a small number of unifying concepts. Once students understand these concepts, they can…  See more details below

Overview


Murphy and Higgins' CONCEPTS IN FEDERAL TAXATION 2012 offers students a better way to learn tax through a conceptual approach. Instead of memorizing the complex and often intimidating tax codes, regulations, exceptions, and qualifications, this approach presents taxation as a small number of unifying concepts. Once students understand these concepts, they can apply them to a wide range of tax rules and to basic aspects of everyday economic life. This straightforward approach balances tax concepts with the Internal Revenue Code to prepare students for immediate success on CPA exam tax simulations and in their careers. Extensive examples relate tax concepts to familiar business scenarios using an engaging discussion and answer format. In addition, Murphy and Higgins' CONCEPTS IN FEDERAL TAXATION 2012 promises more exercises than any other text of its kind for the practice students need. Each new copy of this text is packaged with H&R Block At Home™ software to provide your students with additional professional experience!

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Product Details

ISBN-13:
9781111579876
Publisher:
Cengage Learning
Publication date:
04/08/2011
Edition description:
Profession
Pages:
912
Product dimensions:
8.90(w) x 11.00(h) x 1.40(d)

Table of Contents


PART I: CONCEPTUAL FOUNDATIONS OF THE TAX LAW 1. 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. APPENDIX A: Tax Return Problem. APPENDIX B: Tax Rate Schedules and Tax Tables. APPENDIX C: Tax Forms. APPENDIX D: Statements on Standards for Tax Services. GLOSSARY.

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