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Concepts in Federal Taxation , 2000 Edition

Concepts in Federal Taxation , 2000 Edition - 00 edition

ISBN13: 978-0324009309

Cover of Concepts in Federal Taxation , 2000 Edition 00 (ISBN 978-0324009309)
ISBN13: 978-0324009309
ISBN10: 0324009305
Edition: 00
Copyright: 2000
Publisher: South-Western Publishing Co.
Published: 2000
International: No

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Concepts in Federal Taxation , 2000 Edition - 00 edition

ISBN13: 978-0324009309

Kevin E. Murphy

ISBN13: 978-0324009309
ISBN10: 0324009305
Edition: 00
Copyright: 2000
Publisher: South-Western Publishing Co.
Published: 2000
International: No
Summary

Concepts in Federal Taxation is designed for a less detailed approach to federal taxation of individuals and corporations in an introductory taxation course. Murphy and Higgins, take a more conceptual, less technical approach to federal taxation. This conceptual approach presents taxation as a small number of unifying concepts; overriding principals that apply to all specific tax rules and regulations. These concepts define tax. Therefore, by knowing the underlying concepts that shape tax law, students can understand the wide range of tax rules and regulations without having to commit each one to memory.

NEW!!! ISSUE IDENTIFICATION QUESTIONS - These questions, now identified by an icon, require the reader to understand the tax issue at hand.
NEW!!! CONCEPT CHECKS - This new feature reinforces difficult concepts putting them into a context that is approachable and applicable.
RIA RESEARCH QUESTIONS - These research questions, at least 2 per chapter, require the reader to uncover the answers using the RIA OnPoint System 4, Student Version CD-ROM - an abbreviated version of the acclaimed computerized tax research database, recently voted the #1 research database by tax practitioners.
INTERNET ASSIGNMENTS - Each chapter contains at least one assignment which requires the use of the Internet as a tax research tool.
SERIOUS PROBLEMS!! - CFT has more problems and more types of problem than any other tax text available on the market today. In every edition at least 50% are new or revised. Great way to test the knowledge gained.
TAX RESEARCH - Chapter 15, a chapter completely dedicated to tax research, allows instructors the flexibility of integrating this topic into the course where appropriate.

Author Bio

Higgins, Mark : Oklahoma State University Main Campus

Mark Higgins earned his Ph.D.at the University of Tennessee and his B. S. and M. S. in Accounting at the University of South Carolina. He has articles published in: Accounting Historians Journal, Journal of Accounting Education, Taxation for Accountants, The Accounting Educators Journal, The CPA Journal, The Tax Adviser. He is also a Certified Public Accountant in South Carolina.

Murphy, Kevin E. : Oklahoma State University Main Campus

Table of Contents

PART I: CONCEPTUAL FOUNDATIONS OF THE TAX LAW.

1. Federal Income Tax: An Overview.
2. Income Tax Concepts.

PART II: GROSS INCOME.

3. Income Sources.
4. Income Exclusions.

PART III: DEDUCTIONS.

5. Introduction to Business Expenses.
6. Business Expenses.
7. Losses: Deductions and Limitations.
8. Taxation of Individuals.

PART IV: PROPERTY TRANSACTIONS.

9. Acquisitions of Property.
10. Cost Recovery on Property: Depreciation, Depletion, and Amortization.
11. Property Dispositions.
12. Nonrecognition Transactions.

PART V: INCOME TAX ENTITIES.

13. Choice of Business Entity: General Tax and Non-Tax Considerations/Formation.
14. Choice of Business Entity: Operations and Distributions.
15. Choice of Business Entity: Other Considerations.

PART VI: TAX RESEARCH.

16. Tax Research.



Appendix A. Tax Rate Schedules and Tax Tables.
Appendix B. Tax Return Problem.
Appendix C. Tax Forms.
Appendix D. Statements on Responsibilities in Tax Practice.

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