South-Western Federal Taxation 2010 Comprehensive (with TaxCut Tax Preparation Software CD-ROM and Checkpoint 6-month Printed Access Card)

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

• ISBN13: 9780324828610
• ISBN10: 0324828616
• Edition: 1st
• Format: Hardcover
• Copyright: 2009-04-28
• Publisher: South-Western College/West

Summary

This text covers both individual and corporate taxation while highlighting materials of critical interest to the tax practitioner. Preparing professionals for the long term, this resource offers many opportunities to sharpen critical-thinking and writing skills. Includes HR Block's TaxCut software and Checkpoint.

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

Table of Contents provided by Publisher. All Rights Reserved.