West Federal Taxation 2006 Taxation of Business Entities (with RIA and Turbo Tax Business)

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

• ISBN13: 9780324305029
• ISBN10: 0324305028
• Edition: 9th
• Format: Hardcover
• Copyright: 2005-04-29
• Publisher: South-Western College/West

Summary

The 2006 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 World Of Taxation

Introduction to Taxation

Working with the Tax Law

Structure Of The Federal Income Tax

Gross Income

Business Deductions

Losses and Loss Limitations

Property Transactions

Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges

Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions

Business Entities

Corporations: Organization, Capital Structure, and Operating Rules

Corporations: Earnings & Profits and Dividend Distributions

Partnerships and Limited Liability Entities

S Corporations

Special Business Topics

Multijurisdictional Taxation

Business Tax Credits and Corporate Alternative Minimum Tax

Comparative Forms of Doing Business

Taxation Of Individuals

Introduction to the Taxation of Individuals

Individuals as Employees and Proprietors

Appendixes

Subject

Index

Table of Contents provided by Publisher. All Rights Reserved.