West Federal Taxation 2007 Taxation of Business Entities (with RIA CheckPoint Access Card and TurboTax Business)

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

• ISBN13: 9780324313956
• ISBN10: 0324313950
• Edition: 10th
• Format: Hardcover
• Copyright: 2006-04-26
• Publisher: South-Western College/West

Summary

WEST FEDERAL TAX: TAXATION OF BUSINESS ENTITIES, 2007 EDITION is designed with the AICPA Model Tax Curriculum in mind. The text presents the introductory federal taxation course from a business entity perspective, emphasizing tax concepts and issues, not the details of the tax rules.

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

Appendices

Subject

Index

Table of Contents provided by Publisher. All Rights Reserved.