South-Western Federal Taxation 2011 Corporations, Partnerships, Estates and Trusts, Professional Version (with H&R Block @ Home™ Tax Preparation Software CD-ROM)

by Hoffman, William H.; Raabe, William A.; Smith, James E.; Maloney, David M.

• ISBN13: 9781111222307
• ISBN10: 1111222304
• Edition: 34th
• Format: Hardcover
• Copyright: 2010-03-31
• Publisher: South-Western College/West

Summary

Packed with "Big Picture" tax scenarios and "What-If?" case variations, SOUTH-WESTERN FEDERAL TAXATION 2011: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS remains the most effective text for helping you master complex tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, the text provides thorough coverage of C Corporations, Flow-Through Entities, Family Tax Planning, and more, while highlighting materials of critical interest to the tax practitioner. Preparing you for the long term, CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS offers many opportunities to sharpen critical-thinking and writing skills. Internet exercises tied directly to chapter research cases give you hands-on experience using online resources to solve tax issues. H&R Block at Home® tax preparation software comes with each new copy of this text to give your students professional experience with leading software! The 2011 edition has been fully updated to include the latest tax legislation.

Table of Contents

Introduction

Understanding and Working with the Federal Tax Law

Corporations

Corporations: Introduction and Operating Rules

Taxes on the Financial Statements

Corporations: Special Situations

Corporations: Organization and Capital Structure

Corporations: Earnings & Profits and Dividend Distributions

Corporations: Redemptions and Liquidations

Corporations: Reorganizations

Consolidated Tax Returns

Taxation of International Transactions

Flow-Through Entities

Partnerships: Formation, Operation, and Basis

Partnerships: Distributions, Transfer of Interests, and Terminations

S Corporations

Comparative Forms of Doing Busines?

Advanced Tax Practice Considerations

Exempt Entities

Multistate Corporate Taxation

Tax Practice and Ethics

Family Tax Planning

The Federal Gift and Estate Taxes

Family Tax Planning

Income Taxation of Trusts and Estates

Tax Rate Schedules and Tables

Tax Forms

Glossary of Tax Terms

Table of Codes Sections Cited, Table of Regulations Cited, and Table of Revenue Procedures and Revenue Rulings Cited

Table of Cases Cited

Subject Index

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