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CORPORATE, PARTNERSHIP, ESTATE AND GIFT TAXATION W/ TURBO TAX BUSINESS, 2008 EDITION

ISBN-10: 1-4266-2726-2
ISBN-13: 978-1-4266-2726-2

The text emphasizes those areas of taxation generally accepted as essential to the education of those pursuing careers in taxation or tax-related fields. 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. Federal estate and gift taxation is discussed in one chapter. Two additional chapters contain the related topics of 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 instructors in designing advanced tax courses. Includes TurboTax Business.

Table of Contents

PART I: CORPORATE TAXATION
  Chapter 1 Income Taxation of Corporations
Chapter 2 Corporate Formation and Capital Structure
  Chapter 3 Corporate Distributions: Cash, Property, and Stock Dividends
  Chapter 4 Corporate Distributions: Stock Redemptions and Partial Liquidations
  Chapter 5 Complete Liquidations
  Chapter 6 Penalty Taxes on Corporate Accumulations
PART II: ADVANCED CORPORATE TAX TOPICS
  Chapter 7 Corporate Reorganizations
  Chapter 8 Consolidated Tax Returns
PART III: FLOW-THROUGH ENTITIES
  Chapter 9 Taxation of Partnerships and Partners
  Chapter 10 Partnership Distributions, Dispositions of Partnership Interests, and Partnership Terminations
  Chapter 11 S Corporations
PART IV: MULTIJURISDICTIONAL TAXATION
  Chapter 12 International Taxation
  Chapter 13 State and Local Taxation
PART V: FAMILY TAX PLANNING
  Chapter 14 Estate and Gift Taxation
  Chapter 15 Income Taxation of Estates and Trusts
  Chapter 16 Family Tax Planning
PART VI: TAX RESEARCH AND TAX PRACTICE
  Chapter 17 Sources and Applications of Federal Tax Law
  Chapter 18 Tax Practice and Procedure
APPENDIX
  A Estate and Gift Tax Valuation Tables
  B Tax Forms
  C Table of Cases Cited
  D Table of Code Sections Cited
  E Table of Regulations Cited
  F Table of Revenue Procedures and Revenue Rulings Cited
  G Glossary of Tax Terms
  H Modified ACRS and Original ACRS Tables
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