West Federal Taxation 2007 Corporations, Partnerships, Estates, and Trusts (with RIA Checkpoint and Turbo Tax Business CD-ROM)

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

• ISBN13: 9780324313611
• ISBN10: 0324313616
• Edition: 30th
• Format: Hardcover
• Copyright: 2006-04-13
• Publisher: Thomson South-Western

Summary

WEST FEDERAL TAXATION: CORPORATIONS, PARTNERSHIPS, ESTATES, & TRUSTS, 2007 EDITION covers tax legislation as it impacts Corporations, Partnerships, Estates, and Trusts. Renowned for its thoroughness in these areas, the text provides comprehensive coverage of C Corporations, Flow-Through Entities, Family Tax Planning, and more, while highlighting materials of critical interest to the serious tax practitioner.

Table of Contents

Introduction

Understanding and Working with the Federal Tax Law

Corporations

Corporations: Introduction, Operating Rules, and Related Corporations

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 Administration and Practice

Family Tax Planning

Federal Gift and Estate Taxes

Family Tax Planning

Income Taxation of Trusts and Estates

Appendixes

Subject

Index

Table of Contents provided by Publisher. All Rights Reserved.