Loose Leaf for McGraw-Hill's Essentials of Federal Taxation 2021 Edition

by Spilker, Brian; Ayers, Benjamin; Barrick, John; Lewis, Troy; Robinson, John; Weaver, Connie; Worsham, Ronald

• ISBN13: 9781260432961
• ISBN10: 1260432963
• Edition: 12th
• Format: Loose-leaf
• Copyright: 2020-04-29
• Publisher: McGraw-Hill Education
• More Book Details

Table of Contents

Part I: Introduction to Taxation
1. An Introduction to Tax
2. Tax Compliance, the IRS, and Tax Authorities
3. Tax Planning Strategies and Related Limitations


Part II: Individual Taxation
4. Individual Income Tax Overview, Dependents, and Filing Status
5. Gross Income and Exclusions
6. Individual For AGI Deductions
7. Individual From AGI Deductions
8. Individual Income Tax Computation and Tax Credits


Part III: Business-Related Transactions
9. Business Income, Deductions, and Accounting Methods
10. Property Acquisition and Cost Recovery
11. Property Dispositions


Part IV: Entity Overview and Taxation of C Corporations
12. Business Entities Overview
13. Corporate Formations and Operations
14. Corporate Non-liquidating and Liquidating Distributions


Part V: Taxation of Flow-Through Entities
15. Forming and Operating Partnerships
16. Dispositions of Partnership Interests and Partnership Distributions
17. S Corporations