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Now with TaxCut! To offer maximum flexibility in your course, the text not only focuses on Federal income taxation of individuals, but also covers additional topics such as the income taxation of regular corporations and shareholders, Federal estate and gift taxation, and the income taxation of estates, trusts, and beneficiaries and the major aspects of family tax planning. This text emphasizes those areas of taxation essential to the education of those pursuing careers in taxation or tax-related fields. The first eight chapters are devoted to the tax problems of regular corporations and their shareholders. These chapters are followed by a separate chapter examining the special problems of international taxation, an area of growing importance. Two chapters consider the taxation partnerships and partners while one chapter examines S corporations. Another chapter discusses federal estate and gift taxation. And two additional chapters contain related topics for the income taxation of estates, trusts, and beneficiaries, and the major aspects of family tax planning. The scope of this text is intentionally broad to accommodate a variety of uses and to provide flexibility for instructor designing advanced tax courses. Includes H&R TaxCut.
Table of Contents
Part 1: Introduction to the Federal Tax System 1. An Overview of Federal Taxation 2. Tax Practice and Research 3. Taxable Entities, Tax Formula, Introduction to Property Transactions 4. Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements Part II: Gross Income 5. Gross Income 6. Gross Income: Inclusions and Exclusions Part III: Deductions and Losses 7. Overview of Deductions and Losses 8. Employee Business Expenses 9. Capital Recovery: Depreciation, Amortization, and Depletion 10. Certain Business Deductions and Losses 11. Itemized Deductions 12. Deductions for Certain Investment Expenses and Losses Part IV: Alternative Minimum Tax and Tax Credits 13. The Alternative Minimum Tax and Tax Credits Part V: 14. Property Transactions: Basis Determination and Recognition of Gain or Loss 15. Nontaxable Exchanges 16. Property Transactions: Capital Gains and Losses 17. Property Transactions: Dispositions of Trade or Business Property Part VI: 18. Employee Compensation and Retirement Plans 19. Taxation of Business Forms and Their Owners Appendices and Index: Appendix A: Tax Rate Schedules and Tables Appendix B: Tax Forms Appendix C: Modified ACRS and Original ACRS Tables Appendix D: Table of Cases Cited Appendix E: Table of Code Sections Cited Appendix F: Table of Regulations Cited Appendix G: Table of Revenue Procedures and Revenue Rulings Cited Appendix H: Glossary of Tax Terms Appendix I: Two Individual Comprehensive Tax Return Problems for 2007 Index