Income Tax Fundamentals 2003 / Edition 1

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Overview

A concise, practical guide to personal federal income tax form preparation, Whittenburg and Altus-Buller's text/workbook format presents material in easy-to-digest sections with multiple examples and review problems. Perfect for a hands-on approach to taxes!
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Editorial Reviews

Booknews
A self-contained text for an introductory course in taxation for students with no previous background in accounting. Material is organized in short sections, and all forms and tables necessary to complete questions and problems are included, as are real-world examples of tax planning strategies, and humorous asides that present the lighter side of tax laws and preparation. Appendices of tax tables and forms, plus a glossary, are included. This edition contains Internet activities, and complete tax forms for 2000. Whittenburg is affiliated with San Diego State University. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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Product Details

  • ISBN-13: 9780324154870
  • Publisher: Cengage South-Western
  • Publication date: 12/28/2002
  • Edition description: Older Edition
  • Edition number: 1
  • Pages: 800
  • Product dimensions: 8.84 (w) x 10.36 (h) x 1.20 (d)

Table of Contents

Preface ix
As We Go to Press xi
How to Use this Text xii
Chapter 1 The Individual Income Tax Return
1.1 History and Objectives of the Tax System 1
1.2 Reporting and Taxable Entities 2
1.3 The Tax Formula for Individuals 6
1.4 Who Must File and Where to File 8
1.5 Filing Status and Tax Computation 11
1.6 Personal and Dependency Exemptions 16
1.7 The Standard Deduction 21
1.8 Limitation on Total Itemized Deductions 22
1.9 Gains and Losses 24
1.10 Tax and the Internet 26
Questions and Problems 27
Chapter 2 Gross Income and Exclusions
2.1 The Nature of Gross Income 1
2.2 Interest and Dividend Income 4
2.3 Alimony 5
2.4 Prizes and Awards 10
2.5 Annuities 10
2.6 Life Insurance 14
2.7 Gifts and Inheritances 15
2.8 Scholarships 16
2.9 Accident and Health Insurance 17
2.10 Meals and Lodging 18
2.11 Municipal Bond Interest 18
2.12 Social Security Benefits 19
2.13 Unemployment Compensation 21
2.14 Employee Fringe Benefits 21
Questions and Problems 23
Chapter 3 Business Expenses and Retirement Plans
3.1 Rental Income and Expenses 1
3.2 Passive Loss Limitations 4
3.3 Bad Debts 8
3.4 Inventories 11
3.5 Net Operating Losses 13
3.6 Individual Retirement Accounts 14
3.7 Keogh (H.R. 10) Plans 18
3.8 Qualified Retirement Plans Including Section 401(k) Plans 18
3.9 Rollovers 21
3.10 Simple Plans 23
Questions and Problems 25
Chapter 4 Self-Employed and Employee Expenses
4.1 Classification of Deductions 1
4.2 Travel Expenses 2
4.3 Transportation 5
4.4 Office in the Home 8
4.5 Entertainment 12
4.6 Educational Expenses 13
4.7 Dues, Subscriptions, and Publications 15
4.8 Special Clothing and Uniforms 15
4.9 Business Gifts 16
4.10 Schedule C 17
Questions and Problems 21
Chapter 5 Itemized Deductions and Other Incentives
5.1 Medical Expenses 1
5.2 Taxes 5
5.3 Interest 8
5.4 Contributions 11
5.5 Casualty and Theft Losses 15
5.6 Miscellaneous Deductions 17
5.7 Moving Expenses 21
5.8 Hobby Losses 22
5.9 Educational Incentives 25
Questions and Problems 29
Chapter 6 Credits and Special Taxes
6.1 Tax Credit for the Elderly and Disabled 1
6.2 Child Tax Credit 2
6.3 Earned Income Credit 5
6.4 Child and Dependent Care Credit 7
6.5 Education Tax Credits 9
6.6 Foreign Tax Credit 13
6.7 Work Credits 14
6.8 Disabled Access Credit 15
6.9 Adoption Expenses 16
6.10 The Individual Alternative Minimum Tax (AMT) 19
6.11 Unearned Income of Minor Children 24
6.12 Community Property 28
Questions and Problems 32
Chapter 7 Accounting Periods and Methods and Depreciation
7.1 Accounting Periods 1
7.2 Accounting Methods 4
7.3 Depreciation 6
7.4 Modified Accelerated Cost Recovery System (MACRS) 8
7.5 Election to Expense 13
7.6 Listed Property 17
7.7 Limitation on Depreciation of Luxury Automobiles 18
7.8 Intangibles 20
7.9 Related Parties ([section]267) 21
Questions and Problems 23
Chapter 8 Capital Gains and Losses
8.1 What Is a Capital Asset? 1
8.2 Holding Period 2
8.3 Calculation of Gain or Loss 3
8.4 Net Capital Gains 6
8.5 Net Capital Losses 9
8.6 Section 1231 Gains and Losses 11
8.7 Depreciation Recapture 12
8.8 Capital Gains and Casualty Gains and Losses 19
8.9 Installment Sales 21
8.10 Like-Kind Exchanges 25
8.11 Involuntary Conversions 27
8.12 Sale of a Personal Residence 28
Questions and Problems 29
Chapter 9 Withholding, Estimated Payments, and Payroll Taxes
9.1 Withholding Methods 1
9.2 Estimated Payments 8
9.3 The FICA Tax 9
9.4 Federal Tax Deposit System 11
9.5 Employer Reporting Requirements 12
9.6 Self-Employment Tax 17
9.7 The FUTA Tax 18
9.8 The Nanny Tax 20
Questions and Problems 29
Chapter 10 Partnership Taxation
10.1 Nature of Partnership Taxation 1
10.2 Partnership Formation 2
10.3 Partnership Income Reporting 4
10.4 Current Distributions and Guaranteed Payments 5
10.5 Tax Years 6
10.6 Transactions between Partners and the Partnership 13
10.7 The At-Risk Rule 14
10.8 Limited Liability Companies 15
Questions and Problems 16
Chapter 11 The Corporate Income Tax
11.1 Corporate Tax Rates 1
11.2 Corporate Capital Gains and Losses 2
11.3 Special Deductions and Limitations 3
11.4 Schedule M-1 5
11.5 Filing Requirements and Estimated Tax 6
11.6 S Corporations 8
11.7 Corporate Formation 12
11.8 Corporate Accumulations 20
11.9 The Corporate Alternative Minimum Tax 21
Questions and Problems 22
Chapter 12 Tax Administration and Tax Planning
12.1 The Internal Revenue Service 1
12.2 The Audit Process 3
12.3 Interest and Penalties 4
12.4 Statute of Limitations 10
12.5 Preparers, Proof, and Privilege 11
12.6 Electronic Filing (e-Filing) 14
12.7 The Taxpayer Bill of Rights 17
12.8 Tax Planning 17
Questions and Problems 23
Appendixes
Appendix A Tax Rate Schedules and Tax Tables 1
Appendix B Earned Income Credit Table 1
Appendix C Withholding Tables 1
Appendix D Extra Tax Forms 1
Appendix E Additional Comprehensive Tax Return Problems 1
Glossary of Tax Terms 1
Solutions to Chapter Problems 1
Index 1
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