For more than 25 years, "The Pratt & Kulsrud Taxation" series has provided educators, students and professionals an engaging and clear presentation of tax law. In 1984, the series began with Federal Taxation, a first-of-its-kind textbook exploring issues related to the taxation of individuals and businesses. The success of that text and the demand for additional topics led to the creation of two separate texts: Corporate, Partnership, Estate And Gift Taxation And Individual Taxation. Through each edition, the series has consistently held to the principle that the key to learning taxation is to understand the underlying purpose behind every rule. For this reason, the authors and editors have made a concerted effort to provide the conceptual background and the historical foundation they believe are essential for comprehension. This edition continues the tradition of excellence with timely updates reflecting the latest in tax laws, the integration of H&R BLOCK At Home[registered] software, and rich online resources for instructors.
For more than 25 years, "The Pratt & Kulsrud Taxation" series has provided educators, students and professionals an engaging and clear presentation of tax law. In 1984, the series began with Federal Taxation, a first-of-its-kind textbook exploring issues related to the taxation of individuals and businesses. The success of that text and the demand for additional topics led to the creation of two separate texts: Corporate, Partnership, Estate And Gift Taxation And Individual Taxation. Through each edition, the series has consistently held to the principle that the key to learning taxation is to understand the underlying purpose behind every rule. For this reason, the authors and editors have made a concerted effort to provide the conceptual background and the historical foundation they believe are essential for comprehension. This edition continues the tradition of excellence with timely updates reflecting the latest in tax laws, the integration of H&R BLOCK At Home[registered] software, and rich online resources for instructors.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Editions-Typ
Maße
Höhe: 246 mm
Breite: 189 mm
Dicke: 20 mm
ISBN-13
978-1-111-82411-2 (9781111824112)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Part I: INTRODUCTION TO THE FEDERAL TAX SYSTEM. 1. An Overview of Federal Taxation. 2. Tax Practice and Research. 3. Taxable Entities, Tax Formula, Introduction to Property Transactions. 4. Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements. Part II: GROSS INCOME. 5. Gross Income. 6. Gross Income: Inclusions and Exclusions. Part III: DEDUCTIONS AND LOSSES. 7. Overview of Deductions and Losses. 8. Employee Business Expenses. 9. Capital Recovery: Depreciation, Amortization, and Depletion. 10. Certain Business Deductions and Losses. 11. Itemized Deductions. 12. Deductions for Certain Investment Expenses and Losses. Part IV: ALTERNATIVE MINIMUM TAX AND TAX CREDITS. 13. The Alternative Minimum Tax and Tax Credits. Part V: PROPERTY TRANSACTIONS. 14. Property Transactions: Basis Determination and Recognition of Gain or Loss. 15. Nontaxable Exchanges. 16. Property Transactions: Capital Gains and Losses. 17. Property Transactions: Dispositions of Trade or Business Property. Part VI: EMPLOYEE COMPENSATION AND RETIREMENT PLANS. 18. Employee Compensation and Retirement Plans. Part VII: CORPORATE TAXATION. 19. Corporations: Formation and Operation. 20. Corporate Distributions, Redemptions and Liquidations. 21. Taxation of Corporate Accumulations. Part VIII: FLOW-THROUGH ENTITIES. 22. Taxation of Partnerships and Partners. 23. S Corporations. Part IX: FAMILY TAX PLANNING. 24. The Federal Transfer Taxes. 25. Income Taxation of Estates and Trusts. 26. Family Tax Planning. Appendices: Appendix A. Tax Rate Schedules and Tables. Appendix B. Tax Forms. Appendix C. Modified ACRS Tables. Appendix D. Continuous Individual Tax Return Problems and Two Comprehensive Individual Tax Return Problems for 2008. Appendix E. Glossary of Tax Terms.