Absolutely BRAND NEW ORIGINAL US HARDCOVER STUDENT 36th Edition / Professional Version with sealed CD-ROM / Mint condition / Never been read / ISBN-13: 9781133495574 / Shipped ...out in one business day with free tracking. Read moreShow Less
Clearly introduce even the most complex tax concepts and today's ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2013: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 36E. Renowned for its understandable, time-tested presentation, this book remains the most effective solution for helping students thoroughly grasp information critical to the tax preparer, such as C corporations, flow-through entities, and taxes on financial statements, with even more in this edition on tax planning. This 2013 edition reflects the latest tax legislation at publication with online updates that keep your course current by highlighting relevant tax law changes as they take effect. This edition incorporates more specific learning outcomes with Bloom's Taxonomy added to the outcomes assessment criteria. New and proven learning features, such as additional "Big Picture" examples, memorable tax scenarios, and "What If?" case variations, help clarify concepts while sharpening students' critical-thinking, writing skills, and online research skills. In addition to comprehensive instructor support, each new book offers leading professional software, H&R Block At Home. Trust SOUTH-WESTERN FEDERAL TAXATION 2013: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS for the most thorough tax coverage available for your students' success.
Product dimensions: 8.90 (w) x 11.00 (h) x 1.60 (d)
Meet the Author
Dr. William H. Hoffman, Jr., earned B.A. and J.D. degrees from the University of Michigan and M.B.A. and Ph.D. degrees from The University of Texas. He is a licensed CPA and attorney in Texas. His teaching experience includes The University of Texas (1957-1961), Louisiana State University (1961-1967), and the University of Houston (1967-1999). Dr. Hoffman has addressed many tax institutes and conferences and has published extensively in academic and professional journals. His articles appear in THE JOURNAL OF TAXATION, THE TAX ADVISER, TAXES—THE TAX MAGAZINE, THE JOURNAL OF ACCOUNTANCY, THE ACCOUNTING REVIEW, and TAXATION FOR ACCOUNTANTS.
William A. Raabe, Ph.D., CPA, is the Distinguished Professor of Accounting in the College of Business and Economics of the University of Wisconsin - Whitewater. A graduate of Carroll University (Wisconsin) and the University of Illinois, Dr. Raabe's teaching and research interests include international and multistate taxation, technology in tax education, personal financial planning, and the economic impact of sports teams and fine arts groups. Professor Raabe also writes Federal Tax Research and the PricewaterhouseCoopers Tax Case Studies. He has written extensively about book-tax differences in financial reporting. Dr. Raabe has been a visiting tax faculty member for a number of public accounting firms, bar associations, and CPA societies. He has received numerous teaching awards, including the Accounting Educator of the Year award from the Wisconsin Institute of CPAs. He has been the faculty adviser for student teams in the Deloitte Tax Case Competition (national finalists at three different schools) and the PricewaterhouseCoopers Extreme Tax policy competition (national finalist). For more information about Dr. Raabe, visit BillRaabeTax.com and BillRaabeTax on YouTube and Twitter.
Dr. James E. Smith is the John S. Quinn Professor of Accounting at the College of William and Mary. He has been a member of the accounting faculty for more than 30 years. He received his Ph.D. from the University of Arizona. Dr. Smith has served as a discussion leader for Continuing Professional Education programs for the American Institute of Certified Public Accountants (AICPA), Federal Tax Workshops, and various state CPA societies. He has conducted programs in more than 40 states for about 25,000 CPAs. He has been the recipient of the AICPA's Outstanding Discussion Leader Award and the American Taxation Association/Arthur Andersen Teaching Innovation Award. Among his other awards are the Virginia Society of CPAs' Outstanding Accounting Educator Award and the James Madison University's Outstanding Accounting Educator Award. He was the president of the Administrators of Accounting Programs Group (AAPG) in 1991-1992. He was the faculty adviser for the William and Mary teams that received first place in the Andersen Tax Challenge for five years and in the Deloitte Tax Case Study Competition for five years.
David M. Maloney, Ph.D., CPA, is the Carman G. Blough Professor of Accounting at the University of Virginia's McIntire School of Commerce. He completed his undergraduate work at the University of Richmond and his graduate work at the University of Illinois at Urbana-Champaign. Since joining the Virginia faculty in January 1984, Professor Maloney has taught federal taxation in the graduate and undergraduate programs and has received major research grants from the Ernst & Young and KPMG Foundations. In addition, his work has been published in numerous professional journals, including THE JOURNAL OF TAXATION, THE TAX ADVISOR, TAX NOTES, CORPORATE TAXATION, ACCOUNTING HORIZONS, JOURNAL OF TAXATION OF INVESTMENTS, and JOURNAL OF ACCOUNTANCY. He is a member of several professional organizations, including the American Accounting Association and the American Taxation Association.
Part I: INTRODUCTION. 1. Understanding and Working with the Federal Tax Law. Part II: CORPORATIONS. 2. Corporations: Introduction and Operating Rules. 3. Corporations: Special Situations. 4. Corporations: Organization and Capital Structure. 5. Corporations: Earnings & Profits and Dividend Distributions. 6. Corporations: Redemptions and Liquidations. 7. Corporations: Reorganizations. 8. Consolidated Tax Returns. 9. Taxation of International Transactions. Part III: FLOW-THROUGH ENTITIES. 10. Partnerships: Formation, Operation, and Basis. 11. Partnerships: Distributions, Transfer of Interests, and Terminations. 12. S Corporations. 13. Comparative Forms of Doing Business Part IV: ADVANCED TAX PRACTICE CONSIDERATIONS. 14. Taxes on the Financial Statements 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.