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Individual Taxation, 2003 Edition

Individual Taxation, 2003 Edition - 02 edition

ISBN13: 978-1929045402

Cover of Individual Taxation, 2003 Edition 02 (ISBN 978-1929045402)
ISBN13: 978-1929045402
ISBN10: 1929045409
Cover type:
Edition/Copyright: 02
Publisher: ARC Publishing Co., Inc.
Published: 2002
International: No

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Individual Taxation, 2003 Edition - 02 edition

ISBN13: 978-1929045402

James W. Pratt and William N. Kulsrud

ISBN13: 978-1929045402
ISBN10: 1929045409
Cover type:
Edition/Copyright: 02
Publisher: ARC Publishing Co., Inc.

Published: 2002
International: No
Summary

This text is designed for use in a first course in Federal taxation for undergraduate or graduate accounting, business, or law students. The numerous examples and computational illustrations used to explain the more complex rules concerning the Federal income taxation of individuals should also make this text suitable for use in a self-study program.

Although the primary emphasis of this text is the income taxation of individuals, the final chapter, "Taxation of Business Forms and Their Owners," provides a comparison of the tax consequences of operating a business as a sole proprietorship, partnership, regular corporation, or "S" corporation. For those students who will not have the opportunity to take another course in Federal taxation, this chapter offers an overview of the tax factors that should be considered in the selection of a particular business form. For others, this chapter provides an introduction to some of the topics generally included in a second course in Federal taxation. This text's companion volume, Corporate, Partnership, Estate and Gift Taxation, is designed for use in such a course.

Table of Contents

An Overview of Federal Taxation
Tax Practice, Procedure, and Research
Taxable Entities, Tax Tormula, Introduction to Property Transactions
Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements
Gross Income
Gross Income: Inclusions and Exclusions
Overview of Deductions and Losses
Employee Business Expenses
Capital Recovery: Depreciation, Amortization, and Depletion
Certain Business Deductions and Losses
Itemized Deductions
Deductions for Certain Investment Expenses and Losses
The Alternative Minimum Tax and Tax Credits
Property Transactions: Basis Determination and Recognition of Gain or Loss
Nontaxable Exchanges
Property Transactions: Capital Gains and Losses
Property Transactions: Dispositions of Trade or Business Property
Employee Compensation and Retirement Plans
Taxation of Business Forms and Their Owners

Appendices:

Tax Rate Schedules and Tables
Tax Forms
Modified ACRS and Original ACRS Tables
Table of Cases Cited
Table of Code Sections Cited
Table of Regulations Cited
Table of Revenue Procedures and Revenue Rulings Cited
Two Individual Comprehensive Tax Return Problems for 2001
Glossary of Tax Terms

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