Mcgraw-hill's Taxation of Individuals and Business Entities 2019 （10TH）

Spilker, Brian C./ Ayers, Benjamin C./ Barrick, John A./ Outslay, Edmu

McGraw-Hill College（2018/05発売）

• 製本 Hardcover:ハードカバー版
• 言語 ENG
• 商品コード 9781259918391
• DDC分類 336

Full Description

FULLY UPDATED FOR THE TAX CUTS AND JOBS ACTThe bold innovative approach used by McGraw-Hill's Taxation series is quickly becoming the most popular choice of course materials among instructors and students. It's apparent why the clear, organized, and engaging delivery of content, paired with the most current and robust tax code updates, has been adopted by more than 600 schools across the country. The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum.Storyline Approach: Each chapter begins with a storyline that introduces a set of characters or a business entity facing specific tax-related situations. Examples related to the storyline allow students to learn the code in context.Integrated Examples: In addition to providing examples in-context, we provide "What if" scenarios within many examples to illustrate how variations in the facts might or might not change the answers.Conversational Writing StyleSuperior OrganizationReal-World Focus

Contents

1 An Introduction to Tax2 Tax Compliance, the IRS, and Tax Authorities3 Tax Planning Strategies and Related Limitations4 Individual Income Tax Overview, Exemptions, and Filing Status5 Gross Income and Exclusions6 Individual Deductions7 Investments8 Individual Income Tax Computation and Tax Credits9 Business Income, Deductions, and Accounting Methods10 Property Acquisition and Cost Recovery11 Property Dispositions12 Compensation13 Retirement Savings and Deferred Compensation14 Tax Consequences of Home Ownership15 Entities Overview16 Corporate Operations17 Accounting for Income Taxes18 Corporate Taxation: Nonliquidating Distributions19 Corporate Formation, Reorganization, and Liquidation20 Forming and Operating Partnerships21 Dispositions of Partnership Interests and Partnership Distributions22 S Corporations23 State and Local Taxes24 The U.S. Taxation of Multinational Transactions25 Transfer Taxes and Wealth PlanningNER(01): WOW