McGraw-Hill's Taxation of Business Entities, 2013 Edition

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

• ISBN13: 9780077434045
• ISBN10: 0077434048
• Edition: 4th
• Format: Hardcover
• Copyright: 2012-04-16
• Publisher: McGraw-Hill/Irwin

Summary

McGraw-Hill's Taxation Seriescontinues to provide a unique, innovative, and engaging learning experience for students studying taxation. The breadth of the topical coverage, thestoryline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum. With over 275 schools adopting the 3rd edition, McGraw-Hill's Taxation of Individuals and Business Entities resonates with instructors who were in need of a bold and innovative approach to teaching tax. 280 professors have contributed 250 book reviews, in addition to 17 focus groups and symposia. These instructors were impressed on the book's organization, pedagogy, and unique features that are a testament to the grassroots nature of this book's development.

Table of Contents

Part I: Business and Investment–Related Transactions

1. Business Income, Deductions, and Accounting Methods

2. Property Acquisition and Cost Recovery

3. Property Dispositions

Part II: Entity Overview and Taxation of C Corporations

4. Entities Overview

5. Corporate Operations

6. FAS 109: Accounting for Income Taxes

7. Corporate Taxation: Nonliquidating Distributions

8. Corporate Taxation: Formation, Reorganization, and Liquidation

Part III: Taxation of Flow-Through Entities

9. Forming and Operating Partnerships

10. Dispositions of Partnership Interests and Partnership Distributions

11. S Corporations

Part IV: Multijurisdictional Taxation and Transfer Taxes

12. State and Local Taxes

13. The U.S. Taxation of Multinational Transactions

14. Transfer Taxes and Wealth Planning

Appendix A: Tax Forms

Appendix B: Tax Terms Glossary

Appendix C: Comprehensive Tax Return Problems

Appendix D: Code Indices