McGraw-Hill's Taxation of Individuals and Business Entities 2021 Edition

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

• ISBN13: 9781260247138
• ISBN10: 1260247139
• Additional ISBN(s): 9781259969614, 9781260734294
• Edition: 12th
• Format: Hardcover
• Copyright: 2020-04-16
• Publisher: MCG
• More Book Details

Table of Contents

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

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

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

Part IV: Specialized Topics
Ch. 12 Compensation
Ch. 13 Retirement Savings and Deferred Compensation
Ch. 14 Tax Consequences of Home Ownership

Part V: Entity Overview and Taxation of C Corporations
Ch. 15 Entities Overview
Ch. 16 Corporate Operations
Ch. 17 Accounting for Income Taxes
Ch. 18 Corporate Taxation: Nonliquidating Distributions
Ch. 19 Corporate Formation, Reorganization, and Liquidation

Part VI: Taxation of Flow-Through Entities
Ch. 20 Forming and Operating Partnerships
Ch. 21 Dispositions of Partnership Interests and Partnership Distributions
Ch. 22 S Corporations

Part VII: Multijurisdictional Taxation and Transfer Taxes
Ch. 23 State and Local Taxes
Ch. 24 The U.S. Taxation of Multinational Transactions
Ch. 25 Transfer Taxes and Wealth Planning