William H. Hoffman, Jr. Dr. William H. Hoffman, Jr., earned B.A. and J.D. degrees from the University of Michigan and M.B.A. and Ph.D. degrees from The University of Texas. He is a licensed CPA and attorney in Texas. His teaching experience includes The University of Texas (1957-1961), Louisiana State University (1961-1967), and the University of Houston (1967-1999). Dr. Hoffman has addressed many tax institutes and conferences and has published extensively in academic and professional journals. His articles appear in The Journal of Taxation, The Tax Adviser, Taxes--The Tax Magazine, The Journal of Accountancy, The Accounting Review, and Taxation for Accountants. David M. Maloney David M. Maloney, Ph.D., CPA, is the Carman G. Blough Professor of Accounting at the University of Virginia's McIntire School of Commerce. He completed his undergraduate work at the University of Richmond and his graduate work at the University of Illinois at Urbana-Champaign. Since joining the Virginia faculty in January 1984, Professor Maloney has taught federal taxation in the graduate and undergraduate programs and has received major research grants from the Ernst & Young and KPMG Foundations. In addition, his work has been published in numerous professional journals, including The Journal of Taxation, The Tax Advisor, Tax Notes, Corporate Taxation, Accounting Horizons, Journal of Taxation of Investments, and Journal of Accountancy. He is a member of several professional organizations, including the American Accounting Association and the American Taxation Association. William A. Raabe William A. Raabe, Ph.D., CPA, teaches graduate tax courses at the Fisher College of Business at The Ohio State University and at the Capital University (OH) Law School. He is a leader among business school tax faculty in incorporating developments in technology into curricula for the educational development of tax professionals. Dr. Raabe's teaching and research interests focus on multijurisdictional taxation and financial planning, and he is recognized as the leader among business school academics in the fields of state and local income, sales, and property taxation. Dr. Raabe is the author or editor of approximately twenty books, including this text, SCHEDULE M-3 COMPLIANCE, and the MULTISTATE CORPORATE TAX GUIDE. He has received university-wide recognition as the winner of the AMOCO Foundation Award for Teaching Excellence, and the Wisconsin Institute of CPAs named him the Educator of the Year. James C. Young Dr. James C. Young is the Crowe Horwath Professor of Accountancy at Northern Illinois University. A graduate of Ferris State University (B.S.) and Michigan State University (M.B.A. and Ph.D.), Dr. Young's research focuses on taxpayer responses to the income tax using archival data. His dissertation received the PricewaterhouseCoopers/American Taxation Association Dissertation Award, and his subsequent research has received funding from a number of organizations including the Ernst & Young Foundation Tax Research Grant Program. His work has been published in a variety of academic and professional journals including the National Tax Journal, The Journal of the American Taxation Association, and Tax Notes. Dr. Young was named a Northern Illinois University Presidential Teaching Professor in 2007, and he has received outstanding teaching awards from George Mason University and Michigan State University.
View Table of Contents
Part I: INTRODUCTION AND BASIC TAX MODEL. 1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Working with the Tax Law. 3. Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions. Part II: GROSS INCOME. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. Part III: DEDUCTIONS AND CREDITS. 6. Deductions and Losses: In General. 7. Deductions and Losses: Certain Business Expenses and Losses. 8. Depreciation, Cost Recovery, Amortization, and Depletion. 9. Deductions: Employee and Self-Employed-Related Expenses. 10. Deductions and Losses: Certain Itemized Deductions. 11. Investor Losses. 12. Tax Credits and Payments. Part IV: PROPERTY TRANSACTIONS. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS. 15. Alternative Minimum Tax. 16. Accounting Periods and Methods. Part VI: CORPORATIONS. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. Part VII: FLOW-THROUGH ENTITIES. 21. Partnerships. 22. S Corporations. Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Practice and Ethics. Part IX: FAMILY TAX PLANNING. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estates. 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. Comprehensive Tax Return Problems. Index.
View Digital Rights
CourseSmart Copying: Not Allowed Printing: Limited to 150% of book, 10 pages at a time Expires: Yes, may be used for 180 days after activation Reading Aloud: Allowed Sharing: Not Allowed Min. Software Version: CourseSmart Suitable Devices: PCs, Tablet PCs, Macs, Laptops
Digital Rights Management (DRM) Key
Copying - Books that cannot be copied will show "Not Allowed." Otherwise, this will detail the number of times it can be copied, or "Allowed with no limits."
Printing - Books that cannot be printed will show "Not Allowed." Otherwise, this will detail the number of times it can be printed, or "Allowed with no limits."
Expires - Books that have no expiration (the date upon which you will no longer be able to access your eBook) will read "No Expiration." Otherwise it will state the number of days from activation (the first time you actually read it).
Reading Aloud - Books enabled with the "text-to-speech" feature so that they can be read aloud will show "Allowed."
Sharing - Books that cannot be shared with other computers will show "Not Allowed."
Min. Software Version - This is the minimum software version needed to read this book.
Suitable Devices - Hardware known to be compatable with this book. Note: Reader software still needs to be installed.
Hardcover New 1111221707 Brand new book. STUDENT US EDITION. SEALED CD AND 2 OF 2 VALID PASS CODEs INCLUDED. Never used. Nice gift. Best buy. Shipped promptly and packaged carefully.
Free Shipping Get Free Shipping on orders over $25 (not including Rental and Marketplace). Order arrives in 5-10 business days.
Need it faster? We offer fast, flat-rate expedited shipping options.
Not the right book for you? We'll gladly take it back within 30 days.
To return an eTextbook:
Your eTextbook is non-returnable once it's been activated. You must contact us about returning your eTextbook before you activate it.
Returns are accepted within 30 days of the purchase date on your order confirmation.
This book qualifies for guaranteed cash back! Buy it now for , then:
Sell it back by:
Guaranteed cash back:
Cost of this book after cash back:
Take advantage of Guaranteed Cash Back. Send your book to us in good condition before the end of the buyback period, we'll send YOU a check, and you'll pay less for your textbooks!
If you find this book for less on Amazon.com (direct from Amazon, not marketplace sellers), we'll match it.
In our warehouse, waiting to ship directly to you.
We hand-inspect every used textbook to make sure it's in good condition.
Buy it now. Sell it later!
Sell this textbook for cash!
When you're done with this book, sell it back to Textbooks.com. In addition to the the best possible buyback price, you'll get an extra 10% cash back just for being a customer.
We buy good-condition used textbooks year 'round, 24/7. No matter where you bought it, Textbooks.com will buy your textbooks for the most cash.
We hand-inspect every one of our used textbooks to ensure good condition.
Our used textbooks do NOT have:
Missing or torn pages
Missing or torn cover
Torn or damaged binding
A broken spine
This textbook has never been used.
Due to the size of eTextbooks, a high-speed internet connection (cable modem, DSL, LAN) is required for download stability and speed. Your connection can be wired or wireless.
Being online is not required for reading an eTextbook after successfully downloading it. You must only be connected to the Internet during the download process.
Windows XP, Windows Vista or Mac OS X 10.3 or above
At least 280 MB RAM, a 600 mHZ processor and 110 MB of hard drive space
1024x768 (or larger) screen resolution
What is the Marketplace? It's another way for you to get the right price on the books you need. We approved every Marketplace vendor to sell their books on Textbooks.com, so you know they're all reliable.
What are Marketplace shipping options? Marketplace items do not qualify for free shipping. When ordering from the Marketplace, please specify whether you want the seller to send your book Standard ($3.99/item) or Express ($6.99/item). To get free shipping over $25, just order directly from Textbooks.com instead of through the Marketplace.
FREE UPS 2nd Day Air Terms
Rental and Marketplace items are excluded. Offer is valid from 1/21/2013 12:00PM to 1/23/2013 11:59AM CST. Your order must be placed by 12 Noon CST to be processed on the same day. Minimum order value is $100.00 excluding Rental and Marketplace items. To redeem this offer, select "FREE UPS 2ND DAY AIR" at checkout. Offer not is not valid on previous orders.
Compared to the prices of new and used, sold directly from Amazon.com (not marketplace sellers). If you find Amazon.com directly selling the textbook for a lower price, WE'LL MATCH IT...GUARANTEED. details