Corporations, partnerships, estates, and trusts
著者
書誌事項
Corporations, partnerships, estates, and trusts
（Prentice Hall's federal taxation）
Prentice Hall, c1988-
- 1989
- 1991
- 1992
- 1994
- 1994 (IE)
- 1995
- 1997
- 2000
- 2003
- 2005
- 2007
- 2008
- 2009
- 1993
- 1998
- 2010
- タイトル別名
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Federal taxation
大学図書館所蔵 件 / 全19件
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1989345.253/P91/20100009536137,
2000345.253/P91/20000000020248, 1998345.253/P91/19980098015142 -
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注記
Includes indexes
1989. Editors, John L. Kramer, Lawrence C. Phillips
1997. Editors, John L. Kramer, Thomas R. Pope, Lawrence C. Phillips
2000-. Editors, Kenneth E. Anderson, Thomas R. Pope, John L. Kramer
2003, 2005. Pub. place: Upper Saddle River, N.J.
Contributing authors: 2007, Anna C. Fowler, Richard J. Joseph, Michael S. Schadewald
Contributing authors: 2008-, Anna C. Fowler Bandy, David S. Hulse, Richard J. Joseph, Michael S. Schadewald
2007- published: Upper Saddle River : Pearson Prentice Hall
内容説明・目次
- 巻冊次
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2003 ISBN 9780130647467
内容説明
Written by nationally recognized tax educators, this series provides a hands-on, definitive guide to federal income taxation concepts and applications. The Pope/Anderson/Kramer trio of tax texts are available in 1)traditional hardback, 2) 3-hole punched, shrink-wrapped formats, or 3) custom versions (see www.prenhall.com/custombusiness for guidelines). The accompanying website at www.prenhall.com/phtax contains a rich assortment of current issues, a study guide, and cases. The 2003 text editions feature new tax strategy material, new On-Line courses, great discount packaging option with TaxAct software, and a new Instructor's CD-ROM that contains all print and technology resources (easy to transport the entire package, access the package while in the classroom, or customize the materials faculty need!)
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2005 ISBN 9780131474154
内容説明
A practical approach to federal taxation of corporations, partnerships, estates, and trusts, this volume is appropriate for a one-semester undergraduate or graduate-level second taxation course in accounting.
Written by nationally recognized tax educators, this acclaimed three-volume series provides a hands-on, definitive guide to federal income taxation concepts and applications. Stressing quality, readability and accuracy, it combines comprehensive coverage with instructional flexibility in what may be the most practical student-oriented series of texts.
In addition, ONEKEY is available with the 2005 editions of the Pope/Anderson/Kramer series: OneKey is all you need for the best teaching and learning resources in one place. In a single location, students can access all of the resources--including Current Events, Internet Resources, Tax Law Updats, Student Study Tips, Chapter on Multi-State Income Taxation, and other On-Line Chapters--that accompany the text using BlackBoard, WebCT, or CourseCompass.
目次
- (NOTE: P = Principles (**previous called Individuals**)
- C = Corporate
- Most chapters conclude with Tax Planning Considerations, Compliance and Procedural Considerations, and Problem Materials.) P-1. An Introduction to Taxation. History of Taxation in the United States. Types of Tax Rate Structures. Types of Taxes. Criteria for a Tax Structure. Objectives of the Federal Income Tax Law. Tax Law Sources. Enactment of a Tax Law. Administration of the Tax Law and Tax Practice Issues. Components of a Tax Practice. Computer Applications in Tax Practice. P-2. Determination of Tax. Formula for Individual Income Tax. Deductions from Adjusted Gross Income. Determining the Amount of Tax. Corporate Tax Formula and Rates. Treatment of Capital Gains and Losses. P-3. Gross Income-Inclusions. Economic and Accounting Concepts of Income. Tax Concept of Income. to Whom Is Income Taxable? When Is Income Taxable? Items of Gross Income-Sec. 61(a). Other Items of Gross Income. P-4. Gross Income-Exclusions. Items That Are Not Income. Major Statutory Exclusions. P-5. Property Transactions-Capital Gains and Losses. Determination of Gain or Loss. Basis Considerations. Definition of a Capital Asset. Tax Treatment for Capital Gains and Losses of Noncorporate Taxpayers. Sale or Exchange. Holding Period. Preferential Treatment for Net Capital Gains. P-6. Deductions and Losses. General Restrictions on the Deductibility of Expenses. Proper Substantiation Requirement. When an Expense Is Deductible. Special Disallowance Rules. P-7. Itemized Deductions. Medical Expenses. Taxes. Interest. Charitable Contributions. Casualty and Theft Losses. Miscellaneous Itemized Deductions. Reduction of Certain Itemized Deductions. P-8. Losses and Bad Debts. Transactions That May Result in Losses. Classifying the Loss on the Taxpayer's Tax Return. Passive Losses. Casualty and Theft Losses. Bad Debts. Net Operating Losses. P-9. Employee Expenses and Deferred Compensation. Classification of Employee Expenses. Travel Expenses. Transportation Expenses. Entertainment Expenses. Reimbursed Employee Business Expenses. Moving Expenses. Education Expenses. Office in Home Expenses. Deferred Compensation. P-10. Depreciation, Cost Recovery, Amortization, and Depletion. Amortization. P-11. Accounting Periods and Methods. Accounting Periods. Overall Accounting Methods. Inventories. Special Accounting Methods. Imputed Interest. Change in Accounting Methods. P-12. Property Transactions-Nontaxable Exchanges. Like-Kind Exchanges. Involuntary Conversions. Sale of Principal Residence. P-13. Property Transactions-Sec. 1231 and Recapture. History of Sec. 1231. Overview of Basic Tax Treatment for Sec. 1231. Section 1231 Property. Involuntary Conversions. Procedure for Sec. 1231 Treatment. Recapture Provisions of Sec. 1245. Recapture Provisions of Sec. 1250. Additional Recapture for Corporations. Recapture Provisions-Other Applications. P-14. Special Tax Computation Methods, Tax Credits, and Payment of Tax. Alternative Minimum Tax. Self-Employment Tax. Overview of Tax Credits. Personal Tax Credits. Miscellaneous Credits. General Business Credits. Refundable Credits. Payment of Taxes. C-1. Tax Research. Overview of Tax Research. Steps in the Tax Research Process. Importance of the Facts to the Tax Consequences. The Sources of Tax Law. Tax Services. Citators. Computers as a Research Tool. Statements on Responsibilities in Tax Practice. Sample Work Papers and Client Letter. C-2. Corporate Formations and Capital Structure. Organization Forms Available. Check-the-Box Regulations. Legal Requirements for Forming a Corporation. Tax Considerations in Forming a Corporation. Section 351: Deferring Gain or Loss Upon Incorporation. Choice of Capital Structure. Worthlessness of Stock or Debt Obligations. C-3. The Corporate Income Tax. Corporate Elections. Computing a Corporation's Taxable Income. Computing a Corporation's Tax Liability. Controlled Groups of Corporations. C-4. Corporate Nonliquidating Distributions. Nonliquidating Distributions in General. Earnings and Profits (E&P). Nonliquidating Property Distributions. Stock Dividends and Stock Rights. Stock Redemptions. Preferred Stock Bailouts. Stock Redemptions by Related Corporations. C-5. Other Corporate Tax Levies. Tax Corporate Alternative Minimum Tax. Personal Holding Company Tax. Accumulated Earnings Tax. C-6. Corporate Liquidating Distributions. Overview of Corporate Liquidations. General Liquidation Rules. Liquidation of a Controlled Subsidiary Corporation. Special Shareholder Reporting Issues. Special Corporate Reporting Issues. Recognition of Gain or Loss When Property Is Distributed in Retirement of Debt. C-7. Corporate Acquisitions and Reorganizations. Taxable Acquisition Transactions. Comparison of Taxable and Tax-Free Acquisitions. Types of Reorganizations. Tax Consequences of Reorganizations. Acquisitive Reorganizations. Divisive Reorganizations. Other Reorganization Transactions. Judicial Restrictions on the Use of Corporate Reorganizations. Tax Attributes. C-8. Consolidated Tax Returns. Source of the Consolidated Tax Return Rules. Definition of an Affiliated Group. Should a Consolidated Return be Filed? Consolidated Taxable Income. Intercompany Transactions. Dividends Received by Group Members. Consolidated Charitable Contributions Deduction. Net Operating Losses (NOLs). Consolidated Capital Gains and Losses. Computation of the Affiliated Group's Tax Liability. Consolidated Tax Credits, Stock Basis Adjustments. C-9. Partnership Formation and Operation. Definition of a Partnership. Overview of Taxation of Partnership Income. Tax Implications of Formation of a Partnership. Partnership Elections. Partnership Reporting of Income. Partner Reporting of Income. Basis for Partnership Interest. Special Loss Limitations. Transactions between a Partner and the Partnership. Family Partnerships. C-10. Special Partnership Issues. Nonliquidating Distributions. Nonliquidating Distributions With Sec. 751. Terminating an Interest in a Partnership. Optional Basis Adjustments. Special Forms of Partnerships. C-11. S Corporations. Should an S Election Be Made? S Corporation Requirements. Election of S Corporation Status. S Corporation Operations. Taxation of the Shareholder. Basis Adjustments. S Corporation Distributions. Other Rules. C-12. The Gift Tax. Concept of Transfer Taxes. The Unified Transfer Tax System. Gift Tax Formula. Transfers Subject to the Gift Tax. Exclusions. Gift Tax Deductions. The Gift-Splitting Election. Computation of the Gift Tax Liability. Comprehensive Illustration. Basis Considerations for a Lifetime Giving Plan. Below Market Loans: Gift and Income Tax Consequences. C-13. The Estate Tax. Estate Tax Formula. The Gross Estate: Valuation. The Gross Estate: Inclusions. Deductions. Computation of Tax Liability. Comprehensive Illustration. Liquidity Concerns. Generation Skipping- Transfer Tax. C-14. Income Taxation of Trusts and Estates. Basic Concepts. Principles of Fiduciary Accounting. Formula for Taxable Income and Tax Liability. Distributable Net Income. Determining a Simple Trust's Taxable Income. Comprehensive Illustration: Determining a Simple Trust's Taxable Income. Determining Taxable Income for Complex Trusts and Estates. Comprehensive Illustration: Determining a Complex Trust's Taxable Income. Income in Respect of a Decedent. Grantor Trust Provisions. C-15. Administrative Procedures. Role of the Internal Revenue Service. Audits of Tax Returns. Requests for Rulings. Due Dates. Failure-to-File and Failure-to-Pay Penalties. Estimated Taxes. Other More Severe Penalties. Statute of Limitations. Liability for Tax. Tables. Appendices.
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2007 ISBN 9780131751484
内容説明
For mainstream introductory courses in federal income tax concepts and applications as related to Corporations, Partnerships, Estates and Trusts, at the undergraduate or MBA level.
This text goes beyond its role as an exhaustive guide to 2006 Federal Tax mandates. The unique margin notes act as an internal study guide to provide additional assistance for students and help them master the concepts of federal taxation.
目次
Chapter 1: Tax Research
Chapter 2: Corporate Formations and Capital Structure
Chapter 3: The Corporate Income Tax
Chapter 4: Corporate Nonliquidating Distributions
Chapter 5: Other Corporate Tax Levies
Chapter 6: Corporate Liquidating Distributions
Chapter 7: Corporate Acquisitions and Reorganizations
Chapter 8: Consolidated Tax Returns
Chapter 9: Partnership Formation and Operation
Chapter 10: Special Partnership Issues
Chapter 11: S Corporations
Chapter 12: The Gift Tax
Chapter 13: The Estate Tax
Chapter 14: Income Taxation of Trusts and Estates
Chapter 15: Administrative Procedures
Chapter 16: U.S. Taxation of Foreign-Related Transactions
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2009 ISBN 9780136067139
内容説明
For any first course in Federal Taxation at the undergraduate or MBA level.
The Pope/Anderson/Kramer series is unsurpassed in blending the technical content of the most recent federal taxation mandates with the highest level of readability and relevancy for students.
目次
Chapter 1: Tax Research
Chapter 2: Corporate Formations and Capital Structure
Chapter 3: The Corporate Income Tax
Chapter 4: Corporate Nonliquidating Distributions
Chapter 5: Other Corporate Tax Levies
Chapter 6: Corporate Liquidating Distributions
Chapter 7: Corporate Acquisitions and Reorganizations
Chapter 8: Consolidated Tax Returns
Chapter 9: Partnership Formation and Operation
Chapter 10: Special Partnership Issues
Chapter 11: S Corporations
Chapter 12: The Gift Tax
Chapter 13: The Estate Tax
Chapter 14: Income Taxation of Trusts and Estates
Chapter 15: Administrative Procedures
Chapter 16: U.S. Taxation of Foreign-Related Transactions
- 巻冊次
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2010 ISBN 9780136112020
内容説明
For any first course in Federal Taxation at the undergraduate or MBA level.
The Pope/Anderson/Kramer series is unsurpassed in blending the technical content of the most recent federal taxation mandates with the highest level of readability and relevancy for students.
The 2010 edition has been updated to include the American Recovery and Reinvestment Act of 2009.
目次
Chapter 1: Tax Research
Chapter 2: Corporate Formations and Capital Structure
Chapter 3: The Corporate Income Tax
Chapter 4: Corporate Nonliquidating Distributions
Chapter 5: Other Corporate Tax Levies
Chapter 6: Corporate Liquidating Distributions
Chapter 7: Corporate Acquisitions and Reorganizations
Chapter 8: Consolidated Tax Returns
Chapter 9: Partnership Formation and Operation
Chapter 10: Special Partnership Issues
Chapter 11: S Corporations
Chapter 12: The Gift Tax
Chapter 13: The Estate Tax
Chapter 14: Income Taxation of Trusts and Estates
Chapter 15: Administrative Procedures
Chapter 16: U.S. Taxation of Foreign-Related Transactions
- 巻冊次
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2008 ISBN 9780136156437
内容説明
For any first course in Federal Taxation at the undergraduate or MBA level.
The Pope/Anderson/Kramer series is unsurpassed in blending the technical content of the most recent federal taxation mandates with the highest level of readability and relevancy for students.
目次
Chapter 1: Tax Research
Chapter 2: Corporate Formations and Capital Structure
Chapter 3: The Corporate Income Tax
Chapter 4: Corporate Nonliquidating Distributions
Chapter 5: Other Corporate Tax Levies
Chapter 6: Corporate Liquidating Distributions
Chapter 7: Corporate Acquisitions and Reorganizations
Chapter 8: Consolidated Tax Returns
Chapter 9: Partnership Formation and Operation
Chapter 10: Special Partnership Issues
Chapter 11: S Corporations
Chapter 12: The Gift Tax
Chapter 13: The Estate Tax
Chapter 14: Income Taxation of Trusts and Estates
Chapter 15: Administrative Procedures
Chapter 16: U.S. Taxation of Foreign-Related Transactions
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1994 ISBN 9780137208142
内容説明
Part two in this three-volume series on federal income taxation concepts and applications.
目次
- Tax research
- formation of the corporation
- the corporate income tax
- corporate non-liquidating distributions
- other corporate tax levies
- corporate liquidating distributions
- corporate acquisitions and re-organizations
- consolidated tax returns
- partnership formation and operation
- special partnership issues
- S corporations
- the gift tax
- the estate tax
- income taxation of trusts and estates
- US taxation of foreign related transactions
- administrative procedures.
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