South-Western Federal Taxation 2011 Comprehensive, Professional Version (with H&R Block @ Home™ Tax Preparation Software CD-ROM)

by Willis, Eugene; Hoffman, William H.; Maloney, David M.; Raabe, William A.; Young, James C.

• ISBN13: 9781111222567
• ISBN10: 1111222568
• Edition: 34th
• Format: Hardcover
• Copyright: 2010-04-19
• Publisher: South-Western College/West

Summary

Packed with "Big Picture" tax scenarios and "What-If?" case variations, SOUTH-WESTERN FEDERAL TAXATION 2011: COMPREHENSIVE VOLUME remains the most effective text for helping you master complex tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, the text provides thorough coverage of individual taxation, C Corporations, Flow-Through Entities, Family Tax Planning, and more, while highlighting materials of critical interest to the tax practitioner. Preparing you for the long term, SOUTH-WESTERN FEDERAL TAXATION 2011: COMPREHENSIVE VOLUME offers many opportunities to sharpen critical-thinking and writing skills. Internet exercises tied directly to chapter research cases give you hands-on experience using online resources to solve tax issues. H&R Block at Home® tax preparation software excel comes with each new copy of this text. The 2011 edition has been fully updated to include the latest tax legislation.

Table of Contents

Introduction and Basic Tax Model

An Introduction to Taxation and Understanding the Federal Tax Law

Working with the Tax Law

Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions

Gross Income

Gross Income: Concepts and Inclusions

Gross Income: Exclusions

Deductions and Credits

Deductions and Losses: in General

Deductions and Losses: Certain Business Expenses and Losses

Depreciation, Cost Recovery, Amortization, and Depletion

Deductions: Employee and Self-Employed-Related Expenses

Deductions and Losses: Certain Itemized Deductions

Investor Losses

Tax Credits and Payments

Property Transactions

Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges

Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions

Special Tax Computations and Accounting Periods and Methods

Alternative Minimum Tax

Accounting Periods and Methods

Corporations

Corporations: Introduction and Operating Rules

Corporations: Organization and Capital Structure

Corporations: Distributions Not in Complete Liquidation

Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations

Flow-Through Entities

Partnerships

S Corporations

Advance Tax Practice Considerations

Exempt Entities

Multistate Corporate Taxation

Taxation of International Transactions

Tax Practice and Ethics

Family Tax Planning

The Federal Gift and Estate Taxes

Income Taxation of Trusts and Estates

Tax Rate Schedules and Tables

Tax Forms

Glossary of Tax Terms

Table of Code Sections Cited

Table of Regulations Cited

Table of Revenue Procedures and Revenue Rulings Cited

Comprehensive Tax Return Problems

Index

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