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Full Description
Gain a solid foundation in individual and corporate taxation using the book that pioneered an unforgettable, clear and engaging approach to tax law more than 25 years ago. A ground-breaking, first-of-its-kind text, Pratt/Kulsrud's FEDERAL TAXATION today continues the momentum of success for you with the most timely updates of the latest tax legislation. The book is built upon the authors' unwavering belief that the key to mastering taxation is to understand the underlying purpose behind every rule. To support this understanding, FEDERAL TAXATION 2013, 7E provides a strong conceptual background and places all material within a significant historical context. Specific learning objectives, intriguing special features, more on tax planning in this edition, and ongoing coverage of the continuing impact of recent legislative acts further your comprehension of tax issues today. Leading software, such as H&R BLOCK At Home(R), CPAexcel(t) for CPA Exam study, and Checkpoint(R) (Student Edition) from Thomson Reuters for specialized tax research, provides hands-on experience with professional tools.Find everything you need for a full understanding of individual and corporate taxation as it's practiced today with FEDERAL TAXATION 2013, 7E.
Contents
Part IFederal Taxation. 2. Tax Practice and Research. 3. Taxable Entities, Tax Formula, Introduction to Property Transactions. 4. Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements. Part II: GROSS INCOME. 5. Gross Income. 6. Gross Income: Inclusions and Exclusions. Part III: DEDUCTIONS AND LOSSES. 7. Overview of Deductions and Losses. 8. Employee Business Expenses. 9. Capital Recovery: Depreciation, Amortization, and Depletion. 10. Certain Business Deductions and Losses. 11. Itemized Deductions. 12. Deductions for Certain Investment Expenses and Losses. Part IV: ALTERNATIVE MINIMUM TAX AND TAX CREDITS. 13. The Alternative Minimum Tax and Tax Credits. Part V: PROPERTY TRANSACTIONS. 14. Property Transactions: Basis Determination and Recognition of Gain or Loss. 15. Nontaxable Exchanges. 16. Property Transactions: Capital Gains and Losses. 17. Property Transactions: Dispositions of Trade or Business Property. Part VI: EMPLOYEE COMPENSATION AND RETIREMENT PLANS. 18. Employee Compensation and Retirement Plans. Part VII: CORPORATE TAXATION. 19. Corporations: Formation and Operation. 20. Corporate Distributions, Redemptions and Liquidations. 21. Taxation of Corporate Accumulations. Part VIII: FLOW-THROUGH ENTITIES. 22. Taxation of Partnerships and Partners. 23. S Corporations. Part IX: FAMILY TAX PLANNING. 24. The Federal Transfer Taxes. 25. Income Taxation of Estates and Trusts. 26. Family Tax Planning. Appendices: Appendix A. Tax Rate Schedules and Tables. Appendix B. Tax Forms. Appendix C. Modified ACRS Tables. Appendix D. Continuous Individual Tax Return Problems and Two Comprehensive Individual Tax Return Problems for 2011. Appendix E. Glossary of Tax Terms.
