Designed with the AICPA model tax curriculum in mind, this text presents the introductory federal taxation course from a business entity perspective. It provides thorough coverage of all relevant code and regulations. The text should be suitable for the programme that offers only one course in taxation and wants students to be exposed to corporate taxation as well as individual taxation. This text assumes no prior course in taxation has been taken. Issue identification questions are now highlighted throughout the book. Represented by a light bulb icon, these discussion questions require readers to identify the tax issue at hand and are designed to enhance critical-thinking abilities. The provided true-to-life research questions, identified by the RIA logo, can all be completed using the RIA OnPoint System 4, an abbreviated version of the acclaimed computerised tax database.
Designed with the AICPA model tax curriculum in mind, this text presents the introductory federal taxation course from a business entity perspective. It provides thorough coverage of all relevant code and regulations. The text should be suitable for the programme that offers only one course in taxation and wants students to be exposed to corporate taxation as well as individual taxation. This text assumes no prior course in taxation has been taken. Issue identification questions are now highlighted throughout the book. Represented by a light bulb icon, these discussion questions require readers to identify the tax issue at hand and are designed to enhance critical-thinking abilities. The provided true-to-life research questions, identified by the RIA logo, can all be completed using the RIA OnPoint System 4, an abbreviated version of the acclaimed computerised tax database.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Editions-Typ
Maße
Höhe: 279 mm
Breite: 216 mm
ISBN-13
978-0-324-02165-3 (9780324021653)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Introduction to taxation; working with the tax law; gross income; business deductions; losses and loss limitations; accounting periods and methods, property transactions - determination of gain or loss, basis considerations, and nontaxable exchanges; property transactions - capital gains and losses, section 1231, and recapture provisions; corporations - organization, Capital Structure, and operating rules; corporations - distributions not in complete liquidation; partnerships and limited liability entities; corporations; business tax credits and corporate alternative minimum tax; comparative forms of doing business; introduction to the taxation of individuals; individuals as employees and proprieters.
