Pub. Date:
Cengage Learning
West Federal Taxation 2005: Comprehensive / Edition 1

West Federal Taxation 2005: Comprehensive / Edition 1


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Product Details

ISBN-13: 9780324220902
Publisher: Cengage Learning
Publication date: 05/28/2004
Edition description: Older Edition
Pages: 1424
Product dimensions: 6.00(w) x 1.25(h) x 9.00(d)

About the Author

Eugene Willis is the Arthur Andersen Alumni Professor of Accountancy at the University of Illinois, Urbana-Champaign. He joined the Illinois faculty in 1975 after receiving his Ph.D. from the University of Cincinnati. He has published articles in leading academic and professional journals, including The Accounting Review, The Journal of the American Taxation Association, The Journal of Accountancy, and The Journal of Taxation. Professor Willis is co-director of the National Tax Education Program, a continuing education program co-sponsored by the American Institute of CPAs and the University of Illinois.

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.

David M. Maloney, Ph.D., CPA, is the Carman G. Blough Professor of Accounting Emeritus 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. Upon joining the Virginia faculty in January 1984, Dr. Maloney taught federal taxation in the graduate and undergraduate programs and was a recipient of major research grants from the Ernst & Young and KPMG Foundations. Dr. Maloney has published work in numerous professional journals, including JOURNAL OF TAXATION, THE TAX ADVISER, TAX NOTES, CORPORATE TAXATION, ACCOUNTING HORIZONS, JOURNAL OF TAXATION OF INVESTMENTS, and JOURNAL OF ACCOUNTANCY.

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 and BillRaabeTax on YouTube and Twitter.

Table of Contents

1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Working with the Tax Law. 3. Tax Determination; Personal ad Dependency Exemptions; An Overview of Property Transactions 4. Gross Income: Concepts and Inclusions 5. Gross Income: Exclusions 6. Deductions and Losses: In General 7. Deductions and Losses: Certain Business Expenses and Losses 8. Depreciation, Cost Recovery, Amortization, and Depletion 9. Deductions and Self-Employed-Related Expenses 10. Deductions and Losses: Certain Itemized Deductions 11. Passive Activity Losses 12. Tax Credits 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions 15. Alternative Minimum Tax 16. Accounting Periods and Methods 17. Corporations: Introduction, Operating Rules, and Related Corporations 18. Corporations: Organization and Capital Structure 19. Corporations: Distributions Not in Complete Liquidation 20. Corporations: Distributions in Complete Liquidation and An Overview of Corporate Reorganizations 21. Partnerships 22. S Corporations 23. Exempt Entities 24. Multistate Corporate Taxation 25. Taxation of International Transactions 26. Tax Administration and Practic 27. The Federal Gift and Estate Taxes 28. Income Taxation of Trusts and Estate Appendixes Subject Index

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