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ISBN-13:	978-1285438290

Author: Hoffman, William H., Raabe, William A., Maloney, David

Introduce your students to corporate tax concepts and today’s ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2015: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 38E. Renowned for its understandable, time-tested presentation, thisremains the most effective solution for helping students thoroughly grasp information critical to the tax preparer, such as C corporations, flow-through entities, taxes on financial statements, and tax planning. The 2015 edition reflects the latest tax legislation at publication with online updates that keep your course current by highlighting relevant tax law changes as they take effect. Proven learning features such as “Big Picture” examples, memorable tax scenarios, and “What If?” case variations help clarify concepts while sharpening students’ critical-thinking, writing skills, and online research skills. In addition to comprehensive instructor support, each newoffers leading professional software, including H&R Block® software and Checkpoint® (Student Edition) from Thomson Reuters. CengageNOW™ is now available as an optional online homework solution. Trust SOUTH-WESTERN FEDERAL TAXATION 2015: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS for the most thorough tax coverage available for your students’ success.

South-Western Federal Taxation 2015: Corporations, Partnerships, Estates and Trusts

South-Western Federal Taxation 2015: Corporations, Partnerships, Estates and Trusts 38th pdf

South-Western Federal Taxation 2015

south-western federal taxation pdf

Table Of Content:

1. Preface
2. Brief Contents
3. Contents
4. Part 1: Introduction to Taxation and Business Entities
5. Chapter 1: Understanding and Working with the Federal Tax Law
6. The Big Picture: Importance of Tax Research
7. 1-1 The Whys of the Tax Law
8. 1-2 Summary
9. 1-3 Reconciling Accounting Concepts
10. 1-4 Working with the Tax Law – Tax Sources
11. 1-5 Working with the Tax Law – Locating and Using Tax Sources
12. 1-6 Working with the Tax Law – Tax Research
13. 1-7 Working with the Tax Law – Tax Planning
14. 1-9 Taxation on the CPA Examination
15. Key Terms
16. Discussion Questions
17. Problems
18. Research Problems
19. Chapter 2: The Deduction for Qualified Business Income for Noncorporate Taxpayers
20. The Big Picture: Entrepreneurial Pursuits
21. 2-1 Tax Treatment of Various Business Forms
22. 2-2 The Challenges of Taxing Business Activities:Entity Tax Rates
23. 2-3 The Deduction for Qualified Business Income
24. 2-4 Tax Planning
25. Key Terms
26. Discussion Questions
27. Computational Exercises
28. Problems
29. Research Problems
30. Becker CPA Review Questions
31. Part 2: Corporations
32. Chapter 3: Corporations: Introduction and Operating Rules
33. The Big Picture: A Half-Baked Idea?
34. 3-1 An Introduction to the Income Taxation of Corporations
35. 3-2 Determining the Corporate Income Tax Liability
36. 3-3 Procedural Matters
37. 3-4 Tax Planning
38. Key Terms
39. Discussion Questions
40. Computational Exercises
41. Problems
42. Research Problems
43. Becker CPA Review Questions
44. Chapter 4: Corporations: Organization and Capital Structure
45. The Big Picture: The Vehicle for Business Growth Is the Corporate Form
46. 4-1 Organization of and Transfers to Controlled Corporations
47. 4-2 Capital Structure of a Corporation
48. 4-3 Investor Losses
49. 4-4 Gain from Qualified Small Business Stock
50. 4-5 Tax Planning
51. Key Terms
52. Discussion Questions
53. Computational Exercises
54. Problems
55. Research Problems
56. Becker CPA Review Questions
57. Chapter 5: Corporations: Earnings & Profits and Dividend Distributions
58. The Big Picture: Taxing Corporate Distributions
59. 5-1 Corporate Distributions – Overview
60. 5-2 Earnings and Profits (E & P) – S 312
61. 5-3 Dividends
62. 5-4 Tax Planning
63. Key Terms
64. Discussion Questions
65. Computational Exercises
66. Problems
67. Research Problems
68. Becker CPA Review Questions
69. Chapter 6: Corporations: Redemptions and Liquidations
70. The Big Picture: Family Corporations and Stock Redemptions
71. 6-1 Stock Redemptions – In General
72. 6-2 Stock Redemptions – Sale or Exchange Treatment
73. 6-3 Stock Redemptions – Effect on the Corporation
74. 6-4 Stock Redemptions – Preferred Stock Bailouts
75. 6-5 Liquidations – In General
76. 6-6 Liquidations – Effect on the Distributing Corporation
77. 6-7 Liquidations – Effect on the Shareholder
78. 6-8 Liquidations – Parent-Subsidiary Situations
79. 6-9 Tax Planning
80. Key Terms
81. Discussion Questions
82. Computational Exercises
83. Problems
84. Research Problems
85. Becker CPA Review Questions
86. Chapter 7: Corporations: Reorganizations
87. The Big Picture: Structuring Acquisitions
88. 7-1 Corporate Reorganizations
89. 7-2 Types of Tax-Free Reorganizations
90. 7-3 Judicial Doctrines
91. 7-4 Tax Attribute Carryovers
92. 7-5 Tax Planning
93. Key Terms
94. Discussion Questions
95. Computational Exercises
96. Problems
97. Research Problems
98. Chapter 8: Consolidated Tax Returns
99. The Big Picture: A Corporation Contemplates a Merger
100. 8-1 The Consolidated Return Rules
101. 8-2 Assessing Consolidated Return Status
102. 8-3 Electing Consolidated Return Status
103. 8-4 Stock Basis of Subsidiary
104. 8-5 Consolidated Taxable Income
105. 8-6 Tax Planning
106. Key Terms
107. Discussion Questions
108. Computational Exercises
109. Problems
110. Research Problems
111. Becker CPA Review Question
112. Chapter 9: Taxation of International Transactions
113. The Big Picture: Going International
114. 9-1 Overview of International Taxation
115. 9-2 Tax Treaties
116. 9-3 Sourcing of Income and Deductions
117. 9-4 Foreign Currency Gain/Loss
118. 9-5 U.S. Persons with Offshore Income
119. 9-6 U.S. Taxation of Nonresident Aliens and Foreign Corporations
120. 9-7 Reporting Requirements
121. 9-8 Tax Planning
122. Key Terms
123. Discussion Questions
124. Computational Exercises
125. Problems
126. Research Problems
127. Becker CPA Review Questions
128. Part 3: Flow-Through Entities
129. Chapter 10: Partnerships: Formation, Operation, and Basis
130. The Big Picture: Why Use a Partnership, Anyway?
131. 10-1 Overview of Partnership Taxation
132. 10-2 Formation of a Partnership: Tax Effects
133. 10-3 Partnership Operations and Reporting
134. 10-4 Partner Calculations and Reporting
135. 10-5 Other Taxes on Partnership Income
136. 10-6 Tax Planning
137. Key Terms
138. Discussion Questions
139. Computational Exercises
140. Problems
141. Research Problems
142. Becker CPA Review Questions
143. Chapter 11: Partnerships: Distributions, Transfer of Interests, and Terminations
144. The Big Picture: The Life Cycle of a Partnership
145. 11-1 Distributions from a Partnership
146. 11-2 Section 736 – Liquidating Distributions to Retiring or Deceased Partners
147. 11-3 Sale of a Partnership Interest
148. 11-4 Other Dispositions of Partnership Interests
149. 11-5 Section 754 – Optional Adjustments to Property Basis
150. 11-6 Other Issues
151. 11-7 Tax Planning
152. Key Terms
153. Discussion Questions
154. Computational Exercises
155. Problems
156. Research Problems
157. Becker CPA Review Questions
158. Chapter 12: S Corporations
159. The Big Picture: Deductibility of Losses and the Choice of Business Entity
160. 12-1 Choice of Business Entity
161. 12-2 Qualifying for S Corporation Status
162. 12-3 Operational Rules
163. 12-4 Tax Planning
164. Key Terms
165. Discussion Questions
166. Computational Exercises
167. Problems
168. Research Problems
169. Becker CPA Review Questions
170. Part 4: Advanced Tax Practice Considerations
171. Chapter 13: Comparative Forms of Doing Business
172. The Big Picture: Selection of a Tax Entity Form
173. 13-1 Organizational Forms in Which Business Maybe Conducted
174. 13-2 Nontax Factors
175. 13-3 Single versus Double Taxation
176. 13-4 Controlling the Entity Tax
177. 13-5 Tax Consequences of Choice of Organizational Form
178. 13-6 FICA, Self-Employment Taxes, and NIIT
179. 13-7 Disposition of a Business or an Ownership Interest
180. 13-8 Converting to Other Entity Types
181. 13-9 Overall Comparison of Forms of Doing Business
182. 13-10 Tax Planning
183. Key Terms
184. Discussion Questions
185. Computational Exercises
186. Problems
187. Research Problems
188. Chapter 14: Taxes in the Financial Statements
189. The Big Picture: Taxes in the Financial Statements
190. 14-1 Accounting for Income Taxes – Basic Principles
191. 14-2 Capturing, Measuring, and Recording Tax Expense – The Provision Process
192. 14-3 Tax Disclosures in the Financial Statements
193. 14-4 Special Issues
194. 14-5 Benchmarking
195. 14-6 Tax Planning
196. Key Terms
197. Discussion Questions
198. Computational Exercises
199. Problems
200. Research Problems
201. Becker CPA Review Questions
202. Chapter 15: Exempt Entities
203. The Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
204. 15-1 Types of Exempt Organizations
205. 15-2 Characteristics of Exempt Entities
206. 15-3 Taxes on Exempt Entities
207. 15-4 Private Foundations and Public Charities
208. 15-5 Unrelated Business Income Tax
209. 15-6 Reporting Requirements
210. 15-7 Tax Planning
211. Key Terms
212. Discussion Questions
213. Computational Exercises
214. Problems
215. Research Problems
216. Becker CPA Review Questions
217. Chapter 16: Multistate Corporate Taxation
218. The Big Picture: Making a Multistate Location Decision
219. 16-1 Corporate State Income Taxation
220. 16-2 Apportionment and Allocation of Income
221. 16-3 The Unitary Theory
222. 16-4 Taxation of S Corporations
223. 16-5 Taxation of Partnerships and LLCs
224. 16-6 Other State and Local Taxes
225. 16-7 Tax Planning
226. Key Terms
227. Discussion Questions
228. Computational Exercises
229. Problems
230. Research Problems
231. Becker CPA Review Questions
232. Chapter 17: Tax Practice and Ethics
233. The Big Picture: A Tax Adviser’s Dilemma
234. 17-1 Tax Administration
235. 17-2 The Tax Profession and Tax Ethics
236. 17-3 Tax Planning
237. Key Terms
238. Discussion Questions
239. Computational Exercises
240. Problems
241. Research Problems
242. Becker CPA Review Questions
243. Part 5: Family Tax Planning
244. Chapter 18: The Federal Gift and Estate Taxes
245. The Big Picture: An Eventful and Final Year
246. 18-1 Transfer Taxes -In General
247. 18-2 The Federal Gift Tax
248. 18-3 The Federal Estate Tax
249. 18-4 The Generation-Skipping Transfer Tax
250. 18-5 Tax Planning
251. Key Terms
252. Discussion Questions
253. Computational Exercises
254. Problems
255. Research Problems
256. Becker CPA Review Questions
257. Chapter 19: Family Tax Planning
258. The Big Picture: Lifetime Giving – The Good and the Bad
259. 19-1 Valuation Concepts
260. 19-2 Income Tax Concepts
261. 19-3 Gift Planning
262. 19-4 Estate Planning
263. Key Terms
264. Discussion Questions
265. Computational Exercises
266. Problems
267. Research Problems
268. Becker CPA Review Questions
269. Chapter 20: Income Taxation of Trusts and Estates
270. The Big Picture: Setting Up a Trust to Protect a Family
271. 20-1 Fiduciary Income Taxation
272. 20-2 Nature of Trust and Estate Taxation
273. 20-3 Taxable Income of Trusts and Estates
274. 20-4 Taxation of Beneficiaries
275. 20-5 Grantor Trusts
276. 20-6 Procedural Matters
277. 20-7 Tax Planning
278. Key Terms
279. Discussion Questions
280. Computational Exercises
281. Problems
282. Research Problems
283. Becker CPA Review Questions
284. Appendix A
285. Tax Formulas, Tax Rate Schedules, and Tables
286. Tax Forms
287. Glossary
288. Table of Code Sections Cited
289. Present Value and Future Value Tables
290. Index

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South-Western Federal Taxation 2015: Corporations, Partnerships, Estates and Trusts

South-Western Federal Taxation 2015: Corporations, Partnerships, Estates and Trusts 38th pdf

South-Western Federal Taxation 2015

south-western federal taxation pdf