South-Western federal taxation 2023

著者

    • Nellen, Annette

書誌事項

South-Western federal taxation 2023

Annette Nellen [and six others]

South-Western, 2022

タイトル別名

Federal taxation 2023

Corporations, partnerships, estates and trusts

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内容説明・目次

内容説明

Master today's current tax concepts and tax law with SOUTH-WESTERN FEDERAL TAXATION 2022: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 46E and accompanying professional tax software. Updates emphasize the most recent tax changes impacting corporations, partnerships, estates and trusts and financial statements. You examine updates and reforms to 2022 tax laws as well as emerging developments. Recent examples, summaries and tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Review also help you study. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters and CNOWv2 online learning platform. Use this introduction to prepare for the C.P.A. exam or the Enrolled Agent exam, or to further your career in tax accounting, financial reporting or auditing.

目次

PART I: INTRODUCTION TO TAXATION AND BUSINESS ENTITIES. 1. Understanding and Working with the Federal Tax Law. 2. The Deduction for Qualified Business Income for Noncorporate Taxpayers. PART II: CORPORATIONS. 3. Corporations: Introduction and Operating Rules. 4. Corporations: Organization and Capital Structure. 5. Corporations: Earnings & Profits and Dividend Distributions. 6. Corporations: Redemptions and Liquidations. 7. Corporations: Reorganizations. 8. Consolidated Tax Returns. 9. Taxation of International Transactions. PART III: FLOW-THROUGH ENTITIES. 10. Partnerships: Formation, Operation, and Basis. 11. Partnerships: Distributions, Transfer of Interests, and Terminations. 12. S Corporations. PART IV: ADVANCED TAX PRACTICE CONSIDERATIONS. 13. Comparative Forms of Doing Business. 14. Taxes in the Financial Statements. 15. Exempt Entities. 16. Multistate Corporate Taxation. 17. Tax Practice and Ethics. PART V: FAMILY TAX PLANNING. 18. The Federal Gift and Estate Taxes. 19. Family Tax Planning. 20. Income Taxation of Trusts and Estates. APPENDICES. Appendix A: Tax Formulas, Tax Rate Schedules, and Tables. Appendix B: Tax Forms. Appendix C: Glossary. Appendix D: Table of Code Sections Cited. Appendix E: Present Value and Future Value Tables. Index.

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