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Full Description
Gain a thorough understanding of today's tax concepts and current tax law with SOUTH-WESTERN FEDERAL TAXATION 2021: COMPREHENSIVE, 44E and accompanying professional tax software. This reader-friendly presentation emphasizes the latest tax law and recent changes impacting individuals, corporations, partnerships, estates and trusts and financial statements. You examine tax law changes as recent as 2020 with complete coverage of the Tax Cuts and Jobs Act of 2017 and related guidance from the Treasury Department. Clear examples, summaries and tax scenarios clarify concepts and sharpen your critical-thinking, writing and research skills. Each new book includes instant access to Intuit® ProConnect tax software, Checkpoint® (Student Edition) from Thomson Reuters, CNOWv2 online homework solution and MindTap Reader. Discover how an understanding of today's taxes can benefit you as you prepare for the C.P.A. or the Enrolled Agent exam or pursue a career in tax accounting, financial reporting or auditing.
Contents
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 and Tables.
Appendix B: Tax Forms.
Appendix C: Glossary of Tax Terms.
Appendix D: Table of Code Sections Cited, Table of Regulations Cited,
Table of Revenue Procedures and Revenue Rulings Cited.
Appendix E: Comprehensive Tax Return Problems.
Appendix F: Tax Formulas.
Appendix G: Present Value and Future Values Tables.
Index.
