McGraw-Hill's Taxation of Individuals and Business Entities 2023 Edition

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

• ISBN13: 9781265790295
• ISBN10: 1265790299
• Additional ISBN(s): 9781260734294, 9781264369089, 9781265611460, 9781265725266
• Edition: 14th
• Format: Hardcover
• Copyright: 2023-01-01
• Publisher: MCG
• More Book Details

Table of Contents

PART I: INTRODUCTION TO TAXATION
Chapter 1: An Introduction to Tax
Chapter 2: Tax Compliance, the IRS, and Tax Authorities
Chapter 3: Tax Planning Strategies and Related Limitations

PART II: BASIC INDIVIDUAL TAXATION
Chapter 4: Individual Income Tax Overview, Dependents, and Filing Status
Chapter 5: Gross Income and Exclusions
Chapter 6: Individual Deductions
Chapter 7: Investments
Chapter 8 Individual Income Tax Computation and Tax Credits

PART III: BUSINESS-RELATED TRANSACTIONS
Chapter 9: Business Income, Deductions, and Accounting Methods
Chapter 10: Property Acquisition and Cost Recovery
Chapter 11: Property Dispositions

PART IV: SPECIALIZED TOPICS
Chapter 12: Compensation
Chapter 13: Retirement Savings and Deferred Compensation
Chapter 14: Tax Consequences of Home Ownership

PART V: ENTITY OVERVIEW AND TAXATION OF C CORPORATIONS
Chapter 15: Business Entities Overview
Chapter 16: Corporate Operations
Chapter 17: Accounting for Income Taxes
Chapter 18: Corporate Taxation: Nonliquidating Distributions
Chapter 19: Corporate Formation, Reorganization, and Liquidation

PART VI: TAXATION OF FLOWTHROUGH ENTITIES
Chapter 20: Forming and Operating Partnerships
Chapter 21: Dispositions of Partnership Interests and Partnership Distributions
Chapter 22: S Corporations

PART VII: MULTIJURISDICITONAL TAXATION AND TRANSER TAXES
Chapter 23: State and Local Taxes
Chapter 24: The U.S. Taxation of Multinational Transactions
Chapter 25: Transfer Taxes and Wealth Planning