Taxation of Business Entities, 2010 edition

by Spilker, Brian C.; Ayers, Benjamin C.; Robinson, John R.; Outslay, Edmund; Worsham, Ronald G., Jr.

• ISBN13: 9780073404035
• ISBN10: 0073404039
• Edition: 1st
• Format: Hardcover
• Copyright: 2009-05-27
• Publisher: McGraw-Hill/Irwin

Summary

The basic approach to teaching taxation hasn�t changed in decades. Today�s student deserves a new approach. McGraw-Hill�s Taxation of Business Entities is a bold and innovative new textbook that�s already generating enthusiasm across the country. McGraw-Hill�s Taxation Series is designed to provide a unique, innovative, and engaging learning experience for students studying taxation. The breadth of the topical coverage, the storyline 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.

Table of Contents

Business and Investmentn++Related Transactions

Business Income, Deductions, and Accounting Methods

Property Acquisition and Cost Recovery

Property Dispositions

Investments

Entity Overview and Taxation of C Corporations

Entities Overview

Corporate Operations

FAS 109: Accounting for Income Taxes

Corporate Taxation: Nonliquidating Distributions

Corporate Taxation: Formation, Reorganization, and Liquidation

Taxation of Flow-Through Entities

Forming and Operating Partnerships

Dispositions of Partnership Interests and Partnership Distributions

S Corporations

Multijurisdictional Taxation and Transfer Taxes

State and Local Taxes

The U.S. Taxation of Multinational Transactions

Transfer Taxes and Wealth Planning

Tax Forms

Tax Terms Glossary

Comprehensive Tax Return Problems

Code Indices

Table of Cases Cited

Table of Contents provided by Publisher. All Rights Reserved.