South-Western Federal Taxation 2009 Corporations, Partnerships, Estates and Trusts (with TaxCut Tax Preparation Software CD-ROM)

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

• ISBN13: 9780324660210
• ISBN10: 0324660219
• Edition: 32nd
• Format: Hardcover
• Copyright: 2008-04-14
• Publisher: South-Western College/West

Summary

Packed with real-world examples, the 2009 edition remains the most effective text for helping accountants master the complex and ever-changing tax legislation. It provides hands-on experience using online resources to solve tax issues and includes a CD-ROM with HR Block's TaxCut software.

Table of Contents

Introduction

Understanding and Working with the Federal Tax Law

Corporations

Corporations: Introduction and Operating Rules

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 Business

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 Regulations Cited, and Table of Revenue procedures and Revenue Rulings Cited

Table of Cases Cited

Subject

Index

Table of Contents provided by Publisher. All Rights Reserved.