- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full Description
Master the nuances of federal taxation using the balanced, conceptual latest tax codes and changes for the most recent tax year using a clear, straightforward approach. You focus on understanding the unifying concepts behind the Internal Revenue Code, rather than memorizing the details of the Code.Concepts and applications appear in brief, comprehensible segments ideal for your CPA Exam review. Extensive examples relate concepts to familiar business scenarios while a wealth of exercises provide more practice than any other book of this kind. New CengageNOW online homework tool optimizes your study, while H&R Block (TM) software provides practice with a professional taxation understanding of taxation you need for ongoing success.
Contents
Part I1. Federal Income Taxation-An Overview.2. Income Tax Concepts.Part II: GROSS INCOME.3. Income Sources.4. Income Exclusions.Part III: DEDUCTIONS.5. Introduction to Business Expenses.6. Business Expenses.7. Losses-Deductions and Limitations.8. Taxation of Individuals.Part IV: PROPERTY TRANSACTIONS.9. Acquisitions of Property.10. Cost Recovery on Property: Depreciation, Depletion, and Amortization.11. Property Dispositions.12. Non-recognition Transactions.Part V: INCOME TAX ENTITIES.13. Choice of Business Entity-General Tax and Nontax Factors/Formation.14. Choice of Business Entity-Operations and Distributions.15. Choice of Business Entity-Other Considerations.Part VI: TAX RESEARCH.16. Tax Research.Appendix A. Tax Return Problem.Appendix B. Tax Rate Schedules and Tax Tables.Appendix C. Statements on Standards for Tax Service (available online)Glossary.
