CORPORATE, PARTNERSHIP, ESTATE AND GIFT TAXATION W/ TURBO TAX BUSINESS, 2009 EDITION
ISBN-10: 1-4266-3901-5
ISBN-13: 978-1-4266-3901-2
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 | |
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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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