Mcgraw-hill's Taxation of Business Entities 2018 （9 Student）

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

McGraw-Hill College（2017/04発売）

• 製本 Hardcover:ハードカバー版
• 言語 ENG
• 商品コード 9781260007572
• DDC分類 336

Full Description

McGraw-Hill's Taxation of Business Entities begins with the process for determining gross income and deductions for businesses, and the tax consequences associated with purchasing assets and property dispositions (sales, trades, or other dispositions). Part II provides a comprehensive overview of entities, and the formation, reorganization, and liquidation of corporations. Unique to this series is a complete chapter on accounting for income taxes, which provides a primer on the basics of calculating the income tax provision. Included in the narrative is a discussion of temporary and permanent differences and their impact on a company's book "effective tax rate." Part III provides a detailed discussion of partnerships and S corporations. The last part of the book covers state and local taxation, multinational taxation, and transfer taxes and wealth planning.

Contents

Part IDeductions, and Accounting Methods2. Property Acquisition and Cost Recovery3. Property DispositionsPart II: Entity Overview and Taxation of C Corporations4. Entities Overview5. Corporate Operations6. Accounting for Income Taxes7. Corporate Taxation: Nonliquidating Distributions8. Corporate Formation, Reorganization, and LiquidationPart III: Taxation of Flow-Through Entities9. Forming and Operating Partnerships10. Dispositions of Partnership Interests and Partnership Distributions11. S CorporationsPart IV: Multijurisdictional Taxation and Transfer Taxes12. State and Local Taxes13. The U.S. Taxation of Multinational Transactions14. Transfer Taxes and Wealth PlanningPart I: Business- and Investment-Related TransactionsNER(01): WOW