Loose-Leaf for McGraw-Hill's Taxation of Individuals and Business Entities, 2015 Edition

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

• ISBN13: 9781259206948
• ISBN10: 1259206947
• Edition: 6th
• Format: Loose-leaf
• Copyright: 2014-04-04
• Publisher: McGraw-Hill Education

Summary

This full featured text is provided as an option to the price sensitive student. It is a full 4 color text that’s three whole punched and made available at a discount to students.

Table of Contents

Part I: Intro to Taxation

1. An Introduction to Tax

2. Tax Compliance, the IRS, and Tax Authorities

3. Tax Planning Strategies and Related Limitations

Part II: Basic Individual Taxation

4. Individual Tax Overview, Exemptions, and Filing Status

5. Gross Income and Exclusions

6. Individual Deductions

7. Individual Income Tax Computation and Tax Credits

Part III: Business and Investment–Related Transactions

8. Business Income, Deductions, and Accounting Methods

9. Property Acquisition and Cost Recovery

10. Property Dispositions

11. Investments

Part IV: Specialized Topics

12. Compensation

13. Retirement Savings and Deferred Compensation

14. Tax Consequences of Home Ownership

Part V: Entity Overview and Taxation of C Corporations

15. Entities Overview

16. Corporate Operations

17. Accounting for Income Taxes

18. Corporate Taxation: Nonliquidating Distributions

19. Corporate Taxation, Formation, Reorganization, and Liquidation

Part VI: Taxation of Flow-Through Entities

20. Forming and Operating Partnerships

21. Dispositions of Partnership Interests and Partnership Distributions

22. S Corporations

Part VII: Multijurisdictional Taxation and Transfer Taxes

23. State and Local Taxes

24. The U.S. Taxation of Multinational Transactions

25. Transfer Taxes and Wealth Planning

Appendix A: Tax Forms

Appendix B: Tax Terms Glossary

Appendix C: Comprehensive Tax Return Problems

Appendix D: Code Indices

Appendix E: Table of Cases Cited