Loose-leaf Taxation of Individuals and Business Entities 2011 edition

by Spilker, Brian; Ayers, Benjamin; Robinson, John; Outslay, Edmund; Worsham, Ronald; Barrick, John; Weaver, Connie

• ISBN13: 9780077420642
• ISBN10: 0077420640
• Edition: 2nd
• Format: Loose-leaf
• Copyright: 2010-06-24
• Publisher: McGraw-Hill/Irwin

Summary

The basic approach to teaching taxation hasn't changed in decades. Today's student deserves a new approach. McGraw-Hill's Taxation of Individuals and Business Entities continues to be a bold and innovative new textbook that has generated enthusiasm across the country. With over 120 adoptionsin the first edition alone, McGraw-Hill's Taxation Series is designed to provide a unique, innovative, and engaging learning experience for students studying taxation. The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum.

Table of Contents

Intro to Taxation

An Introduction to Tax

Tax Compliance, the IRS, and Tax Authorities

Tax Planning Strategies and Related Limitations

Basic Individual Taxation

Individual Tax Overview

Gross Income and Exclusions

Individual Deductions

Individual Income Tax Computation and Tax Credits

Business and Investment-Related Transactions

Business Income, Deductions, and Accounting Methods

Property Acquisition and Cost Recovery

Property Dispositions

Investments

Specialized Topics

Compensation

Retirement Savings and Deferred Compensation

Tax Consequences of Home Ownership

Entity Overview and Taxation of C Corporations

Entities Overview

Corporate Operations

FAS 109: Accounting for Income Taxes

Corporate Taxation: Nonliquidating Distributions

Corporate Taxation: Formation, Reorganization, and Liquidation

Taxation of Flow-Through Entities

Forming and Operating Partnerships

Dispositions of Partnership Interests and Partnership Distributions

S Corporations

Multijurisdictional Taxation and Transfer Taxes

State and Local Taxes

The U.S. Taxation of Multinational Transactions

Transfer Taxes and Wealth Planning

Tax Forms

Tax Terms Glossary

Comprehensive Tax Return Problems

Code Indices

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