West Federal Taxation 2005 Business Entities

by Smith, James E.; Raabe, William A.; Maloney, David M.; Willis, Eugene

• ISBN13: 9780324220926
• ISBN10: 0324220928
• Format: Hardcover
• Copyright: 2004-05-18
• Publisher: South-Western College/West

Summary

The 2005 Edition of Taxation of Business Entities provides thorough coverage of all relevant tax Code and regulations, emphasizing the high-interest and multidisciplinary aspects of taxation. Designed with the AICPA model tax curriculum in mind, this text presents the introductory federal taxation course from a business entity perspective. It is an ideal fit for the program that offers only one course in taxation where users need to be exposed to corporate taxation as well as individual taxation. This text assumes no prior course in taxation has been taken. Visit the Product Website @ http://wft.swlearning.com.

Table of Contents

The Tax Professional

Tax Administration and Practice

Taxes on the Financial Statements

Advanced Entity Issues

Corporations: Stock Redemptions and Liquidations

Corporations: Reorganizations

Consolidated Tax Returns

Partnership and LLCs: Distributions, Ownership Changes

Advanced Jurisdictional Issues

International Tax Principles

Capital Changes and International Tax Law

Multistate Income Taxation

Sales/Use and Property Taxes

Timing Issues

Deferred Compensation

Accounting Periods and Methods

Other Taxpayers

Exempt Entities

Federal Gift and Estate Taxes

Gift and Estate Tax Planning

Succession Planning for the Closely Held Business

Tax Rate Schedules and Tables

Tax Forms C. Glossary of Key Terms

Table of Code Section Cited, Table of Regulations Cited, Table of Revenue Procedures and Revenue Rulings Cited

Table of Cases Cited

Present Value and Future Value Tables

Index

Table of Contents provided by Publisher. All Rights Reserved.