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eBook Details:
Full title: South-Western Federal Taxation 2021: Essentials of Taxation: Individuals and Business Entities, 24th Edition
Edition: 24th
Copyright year: 2021
Publisher: Cengage Learning
Author: Annette Nellen; Andrew D. Cuccia; Mark Persellin
ISBN: 9780357359815, 9780357359815
Format: PDF
Description of South-Western Federal Taxation 2021: Essentials of Taxation: Individuals and Business Entities, 24th Edition:
Gain an understanding of today’s tax concepts and ever-changing laws with the concise, reader-friendly SOUTH-WESTERN FEDERAL TAXATION 2021: ESSENTIALS OF TAXATION: INDIVIDUALS AND BUSINESS ENTITIES, 24E. Master key taxation concepts and applications you need for success in accounting and taxation or prepare to take the C.P.A. or Enrolled Agent Exam. With this edition you examine the most current tax law at the time of publication, from recent tax law changes to complete coverage of the Tax Cuts and Jobs Act of 2017 with related guidance from the Treasury Department. Concise coverage highlights the most important rules and concepts on income, deductions and losses, property transactions, business entities, multi-jurisdictional taxation, as well as taxes on financial statements. Clear and numerous examples, helpful summaries and interesting tax scenarios further clarify concepts and help you sharpen your critical-thinking, writing and research skills.Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Table of Contents of South-Western Federal Taxation 2021: Essentials of Taxation: Individuals and Business Entities, 24th Edition PDF ebook:
PrefaceBrief ContentsContentsPart 1: The World of TaxationChapter 1: Introduction to Taxation1-1 Taxes in Our Lives1-2 The Structure of Tax Systems1-3 Types of Taxes1-4 Income Taxation of Business Entities1-5 Tax Planning Fundamentals1-6 Understanding the Federal Tax Law1-7 SummarySuggested ReadingsKey TermsProblemsChapter 2: Working with the Tax Law2-1 Tax Law Sources2-2 Working with the Tax Law-Tax Research2-3 Tax Research on the CPA ExaminationSuggested ReadingsKey TermsProblemsResearch ProblemsChapter 3: Taxes in the Financial Statements3-1 Accounting for Income Taxes-Basic Principles3-2 Capturing, Measuring, and Recording Tax Expense-The Provision Process3-3 Tax Disclosures in the Financial Statements3-4 Special Issues3-5 BenchmarkingSuggested ReadingsKey TermsProblemsResearch ProblemsBecker CPA Review QuestionsPart 2: Structure of the Federal Income TaxChapter 4: Gross Income4-1 The Tax Formula4-2 Gross Income4-3 Timing of Income Recognition4-4 General Sources of Income4-5 Specific Items of Gross IncomeSuggested ReadingsKey TermsComputational ExercisesProblemsResearch ProblemsBecker CPA Review QuestionChapter 5: Business Deductions5-1 Overview of Business Deductions5-2 Timing of Deduction Recognition5-3 Disallowance Possibilities5-4 Research and Experimental Expenditures5-5 Issues Related to Other Common Business Deductions5-6 Charitable Contributions5-7 Cost Recovery Allowances5-8 Amortization5-9 Depletion5-10 Cost Recovery TablesSuggested ReadingsKey TermsComputational ExercisesProblemsResearch ProblemsBecker CPA Review QuestionsChapter 6: Losses and Loss Limitations6-1 Bad Debts6-2 Worthless Securities and Small Business Stock Losses6-3 Casualty and Theft Losses6-4 Net Operating Losses6-5 The Tax Shelter Problem6-6 At-Risk Limitations6-7 Passive Activity Loss Limits6-8 Excess Business LossesSuggested ReadingsKey TermsComputational ExercisesProblemsResearch ProblemsBecker CPA Review QuestionsPart 3: Property TransactionsChapter 7: Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges7-1 Determining Gain or Loss7-2 Basis Considerations7-3 Disallowed Losses7-4 General Concept of a Nontaxable Exchange7-5 Like-Kind Exchanges-S 10317-6 Involuntary Conversions-S 10337-7 Sale of a Principal Residence-S 121Suggested ReadingsKey TermsComputational ExercisesProblemsResearch ProblemsBecker CPA Review QuestionsChapter 8: Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions8-1 General Scheme of Property Taxation8-2 Capital Assets8-3 Special Rules8-4 Holding Period8-5 Tax Treatment of Capital Gains and Losses of Noncorporate Taxpayers8-6 Tax Treatment of Capital Gains and Losses of Corporate Taxpayers8-7 Section 1231 Gains and Losses8-8 Section 1245 Recapture8-9 Section 1250 Recapture8-10 Depreciation Recapture and Nontaxable and Tax-Free TransactionsSuggested ReadingsKey TermsComputational ExercisesProblemsResearch ProblemsBecker CPA Review QuestionsPart 4: Taxation of IndividualsChapter 9: Individuals as Taxpayers9-1 The Individual Tax Formula9-2 Standard Deduction9-3 Dependents9-4 Filing Status and Filing Requirements9-5 Tax Determination9-6 Tax Return Filing ProceduresSuggested ReadingsKey TermsComputational ExercisesProblemsTax Return ProblemsResearch ProblemsBecker CPA Review QuestionsChapter 10: Individuals: Income, Deductions, and Credits10-1 Overview of Income Provisions Applicable to Individuals10-2 Specific Inclusions Applicable to Individuals10-3 Specific Exclusions Applicable to Individuals10-4 Itemized Deductions10-5 Individual Tax CreditsSuggested ReadingsKey TermsComputational ExercisesProblemsTax Return ProblemsResearch ProblemsBecker CPA Review QuestionsChapter 11: Individuals as Employees and Proprietors11-1 Employee versus Independent Contractor11-2 Exclusions Available to Employees11-3 Expenses Relating to Time at Work11-4 Individuals as Proprietors11-5 Hobby LossesSuggested ReadingsKey TermsComputational ExercisesProblemsTax Return ProblemsResearch ProblemsBecker CPA Review QuestionsPart 5: Business EntitiesChapter 12: Corporations: Organization, Capital Structure, and Operating Rules12-1 An Introduction to Corporate Income Taxation12-2 Organization of and Transfers to Controlled Corporations12-3 Capital Structure of a Corporation12-4 Corporate Operations12-5 Procedural MattersSuggested ReadingsKey TermsComputational ExercisesProblemsTax Return ProblemResearch ProblemsBecker CPA Review QuestionsChapter 13: Corporations: Earnings & Profits and Distributions13-1 Corporate Distributions-Overview13-2 Earnings and Profits (E & P)13-3 Noncash Dividends13-4 Constructive Dividends13-5 Stock Dividends13-6 Stock Redemptions13-7 Corporate Liquidations13-8 Restrictions on Corporate AccumulationsSuggested ReadingsKey TermsComputational ExercisesProblemsResearch ProblemsBecker CPA Review QuestionsChapter 14: Partnerships and Limited Liability Entities14-1 Overview of Partnership Taxation14-2 Formation of a Partnership: Tax Effects14-3 Operations of the Partnership14-4 Transactions between Partner and Partnership14-5 Limited Liability Companies14-6 SummarySuggested ReadingsKey TermsComputational ExercisesProblemsTax Return ProblemResearch ProblemsBecker CPA Review QuestionsChapter 15: S Corporations15-1 An Overview of S Corporations15-2 Qualifying for S Corporation Status15-3 Operational Rules15-4 Entity-Level Taxes15-5 SummarySuggested ReadingsKey TermsComputational ExercisesProblemsTax Return ProblemResearch ProblemsBecker CPA Review QuestionsPart 6: Special Business TopicsChapter 16: Multijurisdictional Taxation16-1 The Multijurisdictional Taxpayer16-2 U.S. Taxation of Multinational Transactions16-3 Crossing State Lines: State and Local Income Taxation In the United States16-4 Common ChallengesSuggested ReadingsKey TermsComputational ExercisesProblemsResearch ProblemsBecker CPA Review QuestionsChapter 17: Business Tax Credits and the Alternative Minimum Tax17-1 General Business Tax Credit Overview17-2 Specific Credits in General Business Credit17-3 Foreign Tax Credit17-4 Individual Alternative Minimum Tax (AMT)17-5 Corporate Alternative Minimum TaxSuggested ReadingsKey TermsComputational ExercisesProblemsResearch ProblemsBecker CPA Review QuestionsChapter 18: Comparative Forms of Doing Business18-1 Alternative Organizational Forms in Which Business May Be Conducted18-2 Nontax Factors Affecting the Choice of Business Form18-3 The Tax Consequences of Organizational Form Choice18-4 Minimizing Double Taxation18-5 Disposing of a Business18-6 Converting to Another Business Form18-7 Overall Comparison of Business FormsSuggested ReadingsKey TermsComputational ExercisesProblemsResearch ProblemsAppendix A: Tax Rate Schedules and TablesAppendix B: Tax FormsAppendix C: GlossaryAppendix D-1: Table of Code Sections CitedAppendix D-2: Table of Regulations CitedAppendix D-3: Table of Revenue Procedures and Revenue Rulings CitedAppendix E: Table of Cases CitedAppendix F: Present Value and Future Value TablesAppendix G: Tax FormulasIndex
