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Packed with "Big Picture" tax scenarios and "What-If?" case variations, SOUTH-WESTERN FEDERAL TAXATION 2011: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS remains the most effective text for helping you master complex tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, the text provides thorough coverage of C Corporations, Flow-Through Entities, Family Tax Planning, and more, while highlighting materials of critical interest to the tax practitioner. Preparing you for the long term, CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS offers many opportunities to sharpen critical-thinking and writing skills. Internet exercises tied directly to chapter research cases give you hands-on experience using online resources to solve tax issues. H&R Block at Home tax preparation software comes with each new copy of this text to give your students professional experience with leading software! The 2011 edition has been fully updated to include the latest tax legislation. The Professional Edition is identical to the Student Edition except that it does not include student access to Checkpoint from Thomson/Reuters and CPAexcel.
Part I: INTRODUCTION. 1. Understanding and Working with the Federal Tax Law. Part II: CORPORATIONS. 2. Corporations: Introduction and Operating Rules. 3. Taxes on the Financial Statements 4. Corporations: Special Situations. 5. Corporations: Organization and Capital Structure. 6. Corporations: Earnings & Profits and Dividend Distributions. 7. Corporations: Redemptions and Liquidations. 8. Corporations: Reorganizations. 9. Consolidated Tax Returns. 10. Taxation of International Transactions. Part III: FLOW-THROUGH ENTITIES. 11. Partnerships: Formation, Operation, and Basis. 12. Partnerships: Distributions, Transfer of Interests, and Terminations. 13. S Corporations. 14. Comparative Forms of Doing Business Part IV: ADVANCED TAX PRACTICE CONSIDERATIONS. 15. Exempt Entities. 16. Multistate Corporate Taxation. 17. Tax Practice and Ethics. Part V: FAMILY TAX PLANNING. 18. The Federal Gift and Estate Taxes. 19. Family Tax Planning. 20. Income Taxation of Trusts and Estates. Appendix A: Tax Rate Schedules and Tables. Appendix B: Tax Forms. Appendix C: Glossary of Tax Terms. Appendix D: Table of Codes Sections Cited, Table of Regulations Cited, and Table of Revenue Procedures and Revenue Rulings Cited. Appendix E: Table of Cases Cited. Subject Index.