2011 Corporate, Partnership, Estate and Gift Taxation (with H&R BLOCK At Homeâ„¢ Tax Preparation Software CD-ROM)

by Pratt,James W.

• ISBN13: 9781111221522
• ISBN10: 1111221529
• Edition: CD
• Format: Hardcover
• Copyright: 2010-06-11
• Publisher: South-Western College Pub

Summary

For more than 25 years, the Pratt & Kulsrud Taxation series has provided educators, students and professionals an engaging and clear presentation of tax law. In 1984, the series began with Federal Taxation, a first-of-its-kind textbook exploring issues related to the taxation of individuals and businesses. The success of that text and the demand for additional topics led to the creation of two separate texts: Corporate, Partnership, Estate and Gift Taxation and Individual Taxation. Through each edition, the series has consistently held to the principle that the key to learning taxation is to understand the underlying purpose behind every rule. For this reason, the authors and editors have made a concerted effort to provide the conceptual background and the historical foundation they believe are essential for comprehension. This edition continues the tradition of excellence with timely updates reflecting the latest in tax laws, the integration of H&R Block At Home? software, and rich online resources for instructors.

Table of Contents

Corporate Taxation

Income Taxation of Corporations

Corporate Formation and Capital Structure

Corporate Distributions: Cash, Property, and Stock Dividends

Corporate Distributions: Stock Redemptions and Partial Liquidations

Complete Liquidations

Penalty Taxes on Corporate Accumulations

Advanced Corporate Tax Topics

Corporate Reorganizations

Consolidated Tax Returns

Flow-Through Entities

Taxation of Partnerships and Partners

Partnership Distributions, Dispositions of Partnership Interests, and Partnership Terminations

S Corporations

Multijurisdictional Taxation

International Taxation

State and Local Taxation

Family Tax Planning

Estate and Gift Taxation

Income Taxation of Estates and Trusts

Family Tax Planning

Tax Research and Tax Practice

Sources and Applications of Federal Tax Law

Tax Practice and Procedure

Appendices

Estate and Gift Tax Valuation Tables

Tax Forms

Table of Cases Cited

Table of Code Sections Cited

Table of Regulations Cited

Table of Revenue Procedures and Revenue Rulings Cited

Glossary of Tax Terms

Modified ACRS Tables

Table of Contents provided by Publisher. All Rights Reserved.