South-Western Federal Taxation 2024 : Individual Income Taxes （47TH）

個数：

South-Western Federal Taxation 2024 : Individual Income Taxes （47TH）

Young, James/ Nellen, Annette/ Persellin, Mark

ウェブストア価格 ¥57,971（本体¥52,701）
South-Western College Publishing（2023/04発売）
外貨定価 US$ 283.95
ポイント 527pt

提携先の海外書籍取次会社に在庫がございます。通常3週間で発送いたします。
【重要ご説明事項】
1. 納期遅延や、ご入手不能となる場合が若干ございます。
2. 複数冊ご注文の場合は、ご注文数量が揃ってからまとめて発送いたします。
3. 美品のご指定は承りかねます。

●3Dセキュア導入とクレジットカードによるお支払いについて

【入荷遅延について】
世界情勢の影響により、海外からお取り寄せとなる洋書・洋古書の入荷が、表示している標準的な納期よりも遅延する場合がございます。
おそれいりますが、あらかじめご了承くださいますようお願い申し上げます。

◆画像の表紙や帯等は実物とは異なる場合があります。

◆ウェブストアでの洋書販売価格は、弊社店舗等での販売価格とは異なります。
また、洋書販売価格は、ご注文確定時点での日本円価格となります。
ご注文確定後に、同じ洋書の販売価格が変動しても、それは反映されません。

製本 Paperback:紙装版/ペーパーバック版／ページ数 1136 p.
言語 ENG
商品コード 9780357900550
DDC分類 343.73052

Full Description

Master today's most current tax concepts and tax law with Young/Nellen/Persellin/Lassar/Cuccia/Cripe's SOUTH-WESTERN FEDERAL TAXATION 2024: INDIVIDUAL INCOME TAXES, 47th EDITION, and accompanying professional tax software. Updates emphasize the most recent tax changes impacting individuals, as well as financial statements. You examine updates and reforms to 2023 tax laws as you learn to work with individual taxation and the Form 1040. Recent examples, summaries and tax scenarios clarify concepts and sharpen your critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review help you better study for testing. Each new book includes access to Intuit® ProConnect tax software, Checkpoint® Edge (Student Edition) from Thomson Reuters, and the online learning platform CNOWv2. 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.

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. Tax Formula and Tax Determination: An Overview of Property Transactions.
Part II: GROSS INCOME.
4. Gross Income: Concepts and Inclusions.
5. Gross Income: Exclusions.
Part III: DEDUCTIONS.
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.
Part IV: SPECIAL TAX COMPUTATIONS METHODS, TAX CREDITS, AND PAYMENT PROCEDURES.
12. Alternative Minimum Tax.
13. Tax Credits and Payment Procedures.
Part V: PROPERTY TRANSACTIONS.
14. Property Transactions: Determination of Gain or Loss, and Basis Considerations.
15. Property Transactions: Nontaxable Exchanges.
16. Property Transactions: Capital Gains and Losses.
17. Property Transactions: Section 1231, and Recapture Provisions.
Part VI: ACCOUNTING PERIODS, ACCOUNTING METHODS, AND DEFERRED COMPENSATION.
18. Accounting Periods and Methods.
19. Deferred Compensation.
Part VII: CORPORATIONS AND PARTNERSHIPS.
20. Corporations and Partnerships.
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.
Appendix F: Practice Set Assignments - Comprehensive Tax Return Problems.
Index.