Financial Accounting, Working Papers / Edition 8

Paperback (Print)
Used and New from Other Sellers
Used and New from Other Sellers
from $47.87
Usually ships in 1-2 business days
(Save 24%)
Other sellers (Paperback)
  • All (10) from $47.87   
  • New (8) from $60.53   
  • Used (2) from $47.87   

More About This Textbook

Overview

Financial Accounting, 5th Edition provides students with an understanding of fundamental concepts necessary to use accounting effectively. Starting with a “macro” view of accounting information, the authors present real financial statements. They establish how a financial statement communicates the financing, investing, and operating activities of a business to users of accounting information. Kimmel, Weygandt and Kieso motivate students by grounding the discussion in the real world, showing them the relevance of the topics covered to their future.

Read More Show Less

Product Details

  • ISBN-13: 9781118102985
  • Publisher: Wiley
  • Publication date: 1/18/2012
  • Edition description: New Edition
  • Edition number: 8
  • Pages: 858
  • Sales rank: 1,131,264
  • Product dimensions: 8.50 (w) x 10.90 (h) x 2.20 (d)

Table of Contents

Note to the Reader: Sections not in the main volume, The Tax Law of Charitable Giving, Fourth Edition (9780470560600), are indicated by "(New)" after the title. Material new to or modified in this supplement is indicated by an asterisk in the left margins in the Contents and throughout the supplement.

About the Author ix

Preface xi

Book Citations xiii

PART ONE INTRODUCTION TO THE TAX LAW OF CHARITABLE GIVING

Chapter One Charitable Giving Law: Basic Concepts 3

* 1.4 Statistical Profile of Charitable Sector 3

Chapter Two The United States Tax System: An Overview 5

* 2.4 Concept of Adjusted Gross Income 5

* 2.6 Standard Deduction 5

* 2.7 Concepts of Taxable Income 5

* 2.15 Taxation of Income 6

PART TWO BASICS OF CHARITABLE GIVING LAW

Chapter Three Fundamental Concepts 11

* 3.1 Meaning of Gift 11

3.3 Meaning of Charitable Organization 14

* 3.4 Public Charities and Private Foundations 15

* 3.6 Factors Affecting Income Tax Deductibility of Charitable Gifts 15

* 3.6A Charitable Organizations Listing Reliance Rules (New) 15

Chapter Four Gifts of Money and Property 19

* 4.3 Gifts of Long-Term Capital Gain Property in General 19

* 4.5 Certain Gifts of Capital Gain Property 19

4.6 Gifts of Property for Unrelated Use 19

PART THREE CHARITABLE GIVING IN GENERAL

Chapter Six Timing of Charitable Deductions 23

* 6.15 Gifts by S Corporations 23

Chapter Eight Estate and Gift Tax Considerations 25

* 8.2 Federal Gift Tax 25

* 8.3 Federal Estate Tax 26

* 8.4 Unification of Taxes 27

* 8.4A Estate and Gift Tax Regime (New) 27

8.7 Remainder Interests 28

Chapter Nine Special Gift Situations 29

* 9.3 Inventory 29

* 9.5 Computer Technology or Equipment 30

* 9.7 Conservation Property 30

* 9.10 Retirement Plan Accounts 34

9.12 Donors’ Creations 34

* 9.15 Unreimbursed Expenses 34

* 9.17 Automobile Expenses 35

9.19 Bargain Sales 36

* 9.22 Contributions by Trusts 36

* 9.31 Public Policy Considerations 37

Chapter Ten Other Aspects of Deductible Giving 41

* 10.1 Valuation of Property 41

* 10.4 Conditional Gifts 42

10.9 Deductible Gifts to Noncharitable Organizations 44

* 10.14 Penalties 45

PART FOUR PLANNED GIVING

Chapter Eleven Valuation of Partial Interests 51

* 11.3 General Actuarial Valuations 51

Chapter Twelve Charitable Remainder Trusts 53

* 12.2 Charitable Remainder Annuity Trust Rules 53

12.4 Issues 53

12.7 Early Terminations of Charitable Remainder Trusts 54

* 12.8 Taxation of Charitable Remainder Trusts 54

* 12.9 Mandatory Provisions 55

* 12.10 Private Foundation Rules 55

PART FIVE INTERNATIONAL CHARITABLE GIVING

Chapter Eighteen International Giving by Individuals during Lifetime 59

* 18.2 Background 59

* 18.5 Summary 59

PART SIX ADMINISTRATION OF CHARITABLE GIVING PROGRAMS

Chapter Twenty-One Substantiation and Appraisal Requirements 63

* 21.2 Substantiation Requirements for Gifts of Money 63

* 21.3 Substantiation Requirements for Gifts of $250 or More 63

21.4 Substantiation Requirements for Noncash Gifts 64

21.5 Appraisal Requirements 64

21.6 Appraisals and Penalties 67

* 21.8 Burden of Proof Rules 67

Chapter Twenty-Two Disclosure Requirements 69

* 22.2 Quid Pro Quo Contribution Rules 69

Chapter Twenty-Four Reporting Requirements 71

* 24.13 Split-Interest Trust Filing Requirements 71

PART SEVEN APPENDICES

Appendix E: Inflation-Adjusted Insubstantiality Threshold—$50 Test 75

Appendix F: Inflation-Adjusted Insubstantiality Threshold—$25 Test 77

Appendix G: Inflation-Adjusted Low-Cost Article Definition 79

Appendix H: Monthly Federal Interest Rates Used in Valuing Partial Interests (IRC § 7520) 81

Tables

Cumulative Table of Cases 89

Cumulative Table of IRS Revenue Rulings and Revenue Procedures 97

Cumulative Table of IRS Private Determinations Cited in Text 101

Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda 105

Cumulative Table of Cases Discussed in Bruce R. Hopkins’ Nonprofit Counsel 115

Cumulative Table of Revenue Rulings Discussed in Bruce R. Hopkins’ Nonprofit Counsel 119

Cumulative Table of Private Letter Rulings and Technical Advice Memoranda discussed in Bruce R. Hopkins’ Nonprofit Counsel 121

Cumulative Index 123

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)