South-Western federal taxation 2024 : Comprehensive

著者

    • Maloney, David Mitchell

書誌事項

South-Western federal taxation 2024 : Comprehensive

David Maloney [and six others]

South-Western, 2024

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内容説明・目次

内容説明

Master today's most current tax concepts and tax law with Young/Persellin/Nellen/Maloney/Cuccia/Lassar/Cripe’s SOUTH-WESTERN FEDERAL TAXATION 2024: COMPREHENSIVE, 47th EDITION, and accompanying professional tax software. Updates emphasize the most recent tax changes impacting individuals, corporations, partnerships, estates and trusts, and financial statements. You will examine updates and reforms to 2023 tax laws as well as emerging developments. Recent examples, updated summaries and current tax scenarios clarify concepts and help sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review also help you prepare. Each edition includes access to Intuit® ProConnect tax software, Checkpoint® Edge (Student Edition) from Thomson Reuters, and the online learning platform CNOWv2. Use this complete introduction to federal taxes 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 AND BASIC TAX MODEL. 1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Working with the Tax Law. 3. Computing the Tax. Part II: GROSS INCOME. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. Part III: DEDUCTIONS AND CREDITS. 6. Deductions and Losses: In General. 7. Deductions and Losses: Certain Business Expenses and Losses. 8. Depreciation, Cost Recovery, Amortization, and Depletion. 9. Deductions: Employee and Self-Employed-Related Expenses. 10. Deductions and Losses: Certain Itemized Deductions. 11. Investor Losses. 12. Tax Credits and Payments. Part IV: PROPERTY TRANSACTIONS. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS. 15. The Deduction for Qualified Business Income for Noncorporate Taxpayers. 16. Accounting Periods and Methods. Part VI: CORPORATIONS. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. Part VII: FLOW-THROUGH ENTITIES. 21. Partnerships. 22. S Corporations. Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Practice and Ethics. Part IX: FAMILY TAX PLANNING. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estates. Appendix A: Tax Rate Schedules, Tax Formulas, and Tables. Appendix B: Tax Forms. Appendix C: Glossary. Appendix D: IRC citations. Appendix E: PV/FV tables. Appendix F: Comprehensive Tax Return problems. Index. Online Appendices. Depreciation and the Accelerated Cost Recovery System (ACRS). Affordable Care Act Provisions.

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