McGraw Hill's Taxation of Individuals and Business Entities, 2024 Edition

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

• ISBN13: 9781265725266
• ISBN10: 1265725268
• eBook ISBN(s): 9781265252564, 9781265364243
• Additional ISBN(s): 9781265790295
• Edition: 15th
• Format: Hardcover
• Copyright: 2024-01-01
• Publisher: MCGRAW HILL
• 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: Basic Individual Taxation
4. Individual Income Tax Overview, Dependents, and Filing Status
5. Gross Income and Exclusions
6. Individual Deductions
7. Investments
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: 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. Business Entities Overview
16. Corporate Operations
17. Accounting for Income Taxes
18. Corporate Taxation: Non liquidating Distributions
19. Corporate 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 Transaction
25. Transfer Taxes and Wealth Planning