Federal Taxation / Edition 1

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Overview

Combining the number one Individuals text with the number one Corporations text, West Federal Taxation: Comprehensive Volume is a true winner. An edited version of the first two WFT textbooks, this book offers a thorough and balanced treatment of relevant tax codes and regulations as applied to individuals and corporations.
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Product Details

  • ISBN-13: 9780324109894
  • Publisher: Thomson South-Western
  • Publication date: 5/28/2001
  • Series: West Federal Taxation Series
  • Edition description: Older Edition
  • Edition number: 1
  • Pages: 1440
  • Product dimensions: 8.88 (w) x 11.14 (h) x 2.00 (d)

Table of Contents

Preface iii
Chapter 1 An Introduction to Taxation and Understanding the Federal Tax Law 1
History of U.S. Taxation 2
Criteria Used in the Selection of a Tax Structure 4
The Tax Structure 5
Major Types of Taxes 6
Tax Administration 19
Understanding the Federal Tax Law 24
Problem Materials 34
Chapter 2 Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions 1
Tax Formula 3
Personal and Dependency Exemptions 10
Tax Determination 16
Filing Considerations 21
Gains and Losses from Property Transactions--In General 28
Gains and Losses from Property Transactions--Capital Gains and Losses 29
Tax Planning Considerations 31
Problem Materials 34
Chapter 3 Gross Income: Concepts and Inclusions 1
Gross Income--What Is It? 3
Year of Inclusion 7
Income Sources 14
Items Specifically Included in Gross Income 20
Tax Planning Considerations 36
Problem Materials 40
Chapter 4 Gross Income: Exclusions 1
Items Specifically Excluded from Gross Income 2
Statutory Authority 4
Gifts and Inheritances 4
Life Insurance Proceeds 6
Scholarships 9
Compensation for Injuries and Sickness 11
Employer-Sponsored Accident and Health Plans 14
Meals and Lodging 16
Other Employee Fringe Benefits 19
Foreign Earned Income 25
Interest on Certain State and Local Government Obligations 28
Dividends 29
Educational Savings Bonds 30
Qualified State Tuition Programs 31
Tax Benefit Rule 31
Income from Discharge of Indebtedness 32
Tax Planning Considerations 34
Problem Materials 36
Chapter 5 Deductions and Losses: In General 1
Classification of Deductible Expenses 2
Deductions and Losses--Timing of Expense Recognition 7
Disallowance Possibilities 11
Tax Planning Considerations 29
Problem Materials 33
Chapter 6 Deductions and Losses: Certain Business Expenses and Losses 1
Bad Debts 3
Worthless Securities 6
Losses of Individuals 8
Research and Experimental Expenditures 16
Net Operating Losses 18
Tax Planning Considerations 20
Problem Materials 22
Chapter 7 Depreciation, Cost Recovery, Amortization, and Depletion 1
Overview 2
Accelerated Cost Recovery System (ACRS and MACRS) 4
Amortization 19
Depletion 19
Tax Planning Considerations 24
Tables 26
Problem Materials 33
Chapter 8 Deductions: Employee Expenses 1
Employee versus Self-Employed 2
Employee Expenses--In General 4
Transportation Expenses 4
Travel Expenses 7
Moving Expenses 11
Education Expenses 13
Entertainment Expenses 16
Other Employee Expenses 20
Classification of Employee Expenses 22
Limitations on Itemized Deductions 25
Tax Planning Considerations 26
Problem Materials 29
Chapter 9 Deductions and Losses: Certain Itemized Deductions 1
General Classification of Expenses 2
Medical Expenses 2
Taxes 11
Interest 14
Charitable Contributions 19
Miscellaneous Itemized Deductions 28
Other Miscellaneous Deductions 29
Comprehensive Example of Schedule A 29
Overall Limitation on Certain Itemized Deductions 29
Tax Planning Considerations 33
Problem Materials 36
Chapter 10 Passive Activity Losses 1
The Tax Shelter Problem 2
At-Risk Limits 3
Passive Loss Limits 6
Tax Planning Considerations 26
Problem Materials 28
Chapter 11 Tax Credits 1
Tax Policy Considerations 3
Overview and Priority of Credits 4
Specific Business-Related Tax Credit Provisions 7
Other Tax Credits 15
Tax Planning Considerations 27
Problem Materials 29
Chapter 12 Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges 1
Determination of Gain or Loss 3
Basis Considerations 8
General Concept of a Nontaxable Exchange 24
Like-Kind Exchanges--[section] 1031 25
Involuntary Conversions--[section] 1033 31
Sale of a Residence--[section] 121 38
Other Nonrecognition Provisions 43
Tax Planning Considerations 45
Problem Materials 51
Chapter 13 Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions 1
General Considerations 2
Capital Assets 4
Sale or Exchange 9
Holding Period 16
Tax Treatment of Capital Gains and Losses of Noncorporate Taxpayers 21
Tax Treatment of Capital Gains and Losses of Corporate Taxpayers 28
Section 1231 Assets 29
Section 1245 Recapture 39
Section 1250 Recapture 42
Considerations Common to [section] 1245 and 1250 47
Special Recapture Provisions 49
Reporting Procedures 51
Tax Planning Considerations 51
Problem Materials 56
Chapter 14 Alternative Minimum Tax 1
Individual Alternative Minimum Tax 3
Corporate Alternative Minimum Tax 28
Tax Planning Considerations 32
Problem Materials 34
Chapter 15 Accounting Periods and Methods 1
Accounting Periods 2
Accounting Methods 10
Special Accounting Methods 18
Tax Planning Considerations 30
Problem Materials 32
Chapter 16 Corporations: Introduction, Operating Rules, and Related Corporations 1
Tax Treatment of Various Business Forms 2
An Introduction to the Income Taxation of Corporations 8
Determining the Corporate Income Tax Liability 18
Procedural Matters 24
Tax Planning Considerations 26
Problem Materials 31
Chapter 17 Corporations: Organization and Capital Structure 1
Organization of and Transfers to Controlled Corporations 2
Capital Structure of a Corporation 15
Investor Losses 18
Gain from Qualified Small Business Stock 21
Tax Planning Considerations 22
Problem Materials 26
Chapter 18 Corporations: Distributions Not in Complete Liquidation 1
Taxable Dividends--In General 3
Earnings and Profits (E & P) 3
Property Dividends--In General 11
Constructive Dividends 13
Stock Dividends and Stock Rights 17
Stock Redemptions 20
Other Corporate Distributions 28
Tax Planning Considerations 29
Problem Materials 33
Chapter 19 Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations 1
Liquidations--In General 2
Liquidations--Effect on the Distributing Corporation 4
Liquidations--Effect on the Shareholder 8
Liquidations--Parent-Subsidiary Situations 9
Corporate Reorganizations 13
Tax Planning Considerations 20
Problem Materials 22
Chapter 20 Partnerships 1
Overview of Partnership Taxation 2
Formation of a Partnership: Tax Effects 9
Operations of the Partnership 20
Transactions between Partners and Partnerships 36
Distributions from the Partnership 39
Sale of a Partnership Interest 48
Tax Planning Considerations 50
Problem Materials 57
Chapter 21 S Corporations 1
Introduction 2
Qualifying for S Corporation Status 5
Operational Rules 13
Tax Planning Considerations 33
Problem Materials 41
Chapter 22 Exempt Entities 1
General Considerations 2
Types of Exempt Organizations 3
Requirements for Exempt Status 5
Tax Consequences of Exempt Status: General 6
Private Foundations 10
Unrelated Business Income Tax 14
Reporting Requirements 25
Tax Planning Considerations 27
Problem Materials 30
Chapter 23 Multistate Corporate Taxation 1
Overview of Corporate State Income Taxation 4
Allocation and Apportionment of Income 9
The Unitary Theory 21
Taxation of S Corporations 24
Other State and Local Taxes 27
Tax Planning Considerations 27
Problem Materials 33
Chapter 24 Taxation of International Transactions 1
Overview of International Taxation 2
Tax Treaties 3
Sourcing of Income and Deducations 4
Foreign Currency Transactions 11
U.S. Persons with Foreign Income 14
U.S. Taxation of Nonresident Aliens and Foreign Corporations 30
Tax Planning Considerations 38
Problem Materials 40
Chapter 25 Tax Administration and Practice 1
Tax Administration 2
Tax Practice 22
Tax Planning Consideration 28
Problem Materials 32
Chapter 26 The Federal Gift and Estate Taxes 1
Transfer Taxes--In General 2
The Federal Gift Tax 9
The Federal Estate Tax 16
The Generation-Skipping Transfer Tax 35
Tax Planning Considerations 36
Problem Materials 40
Chapter 27 Income Taxation of Trusts and Estates 1
An Overview of Subchapter J 2
Nature of Trust and Estate Taxation 6
Taxable Income of Trusts and Estates 9
Taxation of Beneficiaries 21
Tax Planning Considerations 26
Problem Materials 30
Chapter 28 Working with the Tax Law 1
Tax Sources 2
Working with the Tax Law--Tax Research 21
Working with the Tax Law--Tax Planning 29
Problem Materials 40
Appendixes
Tax Rate Schedules and Tables 1
Tax Forms 1
Glossary of Key Terms 1
Table of Code Sections Cited 1
Table of Regulations Cited 14
Table of Revenue Procedures and Revenue Rulings Cited 18
Comprehensive Tax Return Problems 1
Subject Index 1
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