South-Western Federal Taxation 2013

Taxation of Business Entities, Professional Edition (with H&R Block @ Home Tax Preparation Software CD-ROM)

James Smith author David Maloney author William Raabe author

Format:Set / collection

Publisher:Cengage Learning, Inc

Published:9th May '12

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South-Western Federal Taxation 2013 cover

Any suggestions for copywriter or provide generic description of the product to be used for the Internet or non-channel specific applications. NOTE: If you have a book only version for this product, it is imperative that you provide a description that does not include any references to package elements. Smith/Raabe/Maloney's SOUTH-WESTERN FEDERAL TAXATION 2013: TAXATION OF BUSINESS ENTITIES, 16E presents concepts related to the taxation of business entities, and helps you keep up with today's ever-changing tax legislation. Renowned for its understandable, time-tested presentation, this book remains the most effective solution for helping you thoroughly grasp taxation concepts and applications –- now with even more coverage of tax planning. This 2013 edition reflects the latest tax legislation, as of publication. Online updates highlight relevant tax law changes as they take effect to ensure the information you have access to is always current. New and proven learning features, such as additional "Big Picture" examples, memorable tax scenarios and "What If?" case variations, help clarify concepts while providing opportunities for you to sharpen your critical-thinking, writing, and online research skills. Each new book includes leading H&R Block At Home® tax preparation software. Trust SOUTH-WESTERN FEDERAL TAXATION 2013: TAXATION OF BUSINESS ENTITIES for the most effective tax coverage to guide your success.

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.

ISBN: 9781133189817

Dimensions: 284mm x 225mm x 38mm

Weight: 2085g

944 pages

16th edition