Overview

Packed with new Financial Disclosure Insights boxes, Big Picture tax scenarios, What-If? case variations, and more new or revised end-of-chapter homework and test bank items than ever before, South-Western Federal Taxation 2012: Taxation of Business Entities remains the most effective text for helping students master complex tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, the text provides thorough coverage while highlighting materials of critical interest to the tax practitioner. Preparing students for the long term, Taxation of Business Entities offers readers many opportunities to sharpen critical-thinking and writing skills. Internet exercises tied directly to chapter research cases give students hands-on experience using online resources to solve tax issues. H&R Block At Home[registered] Tax Preparation Software CD-ROM, RIA Checkpoint[registered] from Thomson Reuters and CPAexcel's online CPA Exam study tool come with each new copy of this text to give your students professional experience with leading software! The 2012 edition has been fully updated to include the latest tax legislation at press time for individual taxpayers, and new updates are posted online as soon as the relevant tax law changes are in effect.

Full Product Details

Author:   David Maloney ,  James Charles Smith ,  William A. Raabe
Publisher:   Cengage Learning, Inc
Imprint:   South-Western College Publishing
Edition:   Professional ed of 15th revised ed
Dimensions:   Width: 18.90cm , Height: 2.00cm , Length: 24.60cm
Weight:   1.978kg
ISBN:  

9781111825720

ISBN 10:   1111825726
Pages:   912
Publication Date:   18 May 2011
Audience:   College/higher education ,  Professional and scholarly ,  Tertiary & Higher Education ,  Professional & Vocational
Format:   Mixed media product
Publisher's Status:   Out of Print
Availability:   Awaiting stock  

Table of Contents

Part I: THE WORLD OF TAXATION. 1. Introduction to Taxation. 2. Working with the Tax Law. 3. Taxes on the Financial Statements. Part II: STRUCTURE OF THE FEDERAL INCOME TAX. 4. Gross Income. 5. Business Deductions. 6. Losses and Loss Limitations. Part III: PROPERTY TRANSACTIONS. 7. Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges. 8. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part IV: BUSINESS ENTITIES. 9. Corporations: Organization, Capital Structure, and Operating Rules. 10. Corporations: Earnings & Profits and Distributions. 11. Partnerships and Limited Liability Entities. 12. S Corporations. Part V: SPECIAL BUSINESS TOPICS. 13. Multijurisdictional Taxation. 14. Business Tax Credits and Corporate Alternative Minimum Tax. 15. Comparative Forms of Doing Business. Part VI: TAXATION OF INDIVIDUALS. 16. Introduction to the Taxation of Individuals. 17. Individuals as Employees and Proprietors. Appendix A: Tax Rate Schedules and Tables. Appendix B: Tax Forms. Appendix C: Glossary of Tax Terms. Appendix D: Table of Code Sections Cited, Table of Regulations Cited, Table of Revenue Procedures and Revenue Rulings Cited. Appendix E: Table of Cases Cited. Appendix F: Present Value and Future Value Tables. Index.

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