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Corporate, Partnership, Estate, and Gift Tax 2009 Edition- With CD

Corporate, Partnership, Estate, and Gift Tax 2009 Edition- With CD - 09 edition

ISBN13: 978-1426639166

Cover of Corporate, Partnership, Estate, and Gift Tax 2009 Edition- With CD 09 (ISBN 978-1426639166)
ISBN13: 978-1426639166
ISBN10: 1426639163
Cover type: Hardback
Edition/Copyright: 09
Publisher: Cengage Learning
Published: 2009
International: No

List price: $269.75

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Corporate, Partnership, Estate, and Gift Tax 2009 Edition- With CD - 09 edition

ISBN13: 978-1426639166

James W. Pratt and William N. Kulsrud

ISBN13: 978-1426639166
ISBN10: 1426639163
Cover type: Hardback
Edition/Copyright: 09
Publisher: Cengage Learning

Published: 2009
International: No
Summary

This text emphasizes those areas of taxation essential to the education of those pursuing careers in taxation or tax-related fields and is intended for advanced topics in Federal taxation undergraduate or graduate accounting, business, or law students.

The first eight chapters are devoted to the tax problems of regular corporations and their shareholders. These chapters are followed by a separate chapter examining the special problems of international taxation, an area of growing importance. Two chapters consider the taxation partnerships and partners while one chapter examines S corporations. Another chapter discusses federal estate and gift taxation. And two additional chapters contain related topics for the income taxation of estates, trusts, and beneficiaries, and the major aspects of family tax planning. The scope of this text is intentionally broad to accommodate a variety of uses and to provide flexibility for instructor designing advanced tax courses.

Table of Contents

Part 1. 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.

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.

18. Employee Compensation and Retirement Plans
19. Taxation of Business Forms and Their Owners

Other Editions for Corporate, Partnership, Estate, and Gift Tax 2009 Edition- With CD

Cover of Corporate, Partnership, Estate, and Gift Tax 2010 Edition- With CD

Corporate, Partnership, Estate, and Gift Tax 2010 Edition- With CD -

ISBN13: 978-1424069880
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