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An edited version of the Individual and Corporations taxation volumes, this text is designed for a course in taxation at the graduate or undergraduate level. the text can either be used in a course in which an instructor wants to integrate coverage of individual and corporate taxation, or in a two semester sequence in which the use of only one book is desired. it provides a thorough and balanced treatment of all relevant code and regulations as they apply to both individuals and corporations.
1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Tax Determination, Personal and Dependency Exemptions; An Overview of Property Transactions. 3. Gross Income: Concepts and Inclusions. 4. Gross Income: Exclusions. 5. Deductions and Losses: In General. 6. Deductions and Losses: Certain Business Expenses and Losses. 7. Depreciation, Cost Recovery, Amortization, and Depletion. 8. Deductions: Employee Expenses. 9. Deductions and Losses: Certain Itemized Deductions. 10. Passive Activity Losses. 11. Tax Credits. 12. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 13. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. 14. Alternative Minimum Tax. 15. Accounting Periods and Methods. 16. Corporations: Introduction, Operating Rules, and Related Corporations. 17. Corporations: Organization and Capital Structure. 18. Corporations: Distributions Not in Complete Liquidation. 19. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. 20. Corporate Accumulations. 21. S Corporations. 22. Partnerships. 23. Exempt Entities. 24. Taxation of International Transactions. 25. Tax Administration and Practice. 26. The Federal Gift and Estate Taxes. 27. Income Taxation of Trusts and Estates. 28. Working with the Tax Law.