West Federal Taxation 2008: Taxation of Business Entities (with RIA Checkpoint Student Edition Online Database 2008 Printed Access Card, TurboTax Business and TurboTax Premier CD) / Edition 11
by James E. Smith, William A. Raabe, David M. MaloneyISBN-10: 0324366655
ISBN-13: 9780324366655
Pub. Date: 05/03/2007
Publisher: Cengage Learning
Filled with relevant examples, WEST FEDERAL TAXATION: TAXATION OF BUSINESS ENTITIES, 2008 EDITION uses a business entity perspective to introduce students to federal taxation. And unlike other texts, it emphasizes tax concepts and issues—not the details of ever-changing tax rules—to equip you with a solid understanding of the Tax Code and hands-on
Overview
Filled with relevant examples, WEST FEDERAL TAXATION: TAXATION OF BUSINESS ENTITIES, 2008 EDITION uses a business entity perspective to introduce students to federal taxation. And unlike other texts, it emphasizes tax concepts and issues—not the details of ever-changing tax rules—to equip you with a solid understanding of the Tax Code and hands-on applications to put it into practice. Making it easier than ever for students to understand the impact that careful tax planning has in today's marketplace, WFT integrates a unique tax planning framework throughout the text to more effectively demonstrate the relevance of tax planning for businesses and individual taxpayers. Each chapter also thoroughly illustrates the practical application of tax law and planning. In addition, the text draws from other disciplines—economics, financial accounting, finance—to help you bridge the gap between one business course and another. Preparing you for the long term, WFT provides numerous opportunities to sharpen your critical-thinking and writing skills as well as build upon your knowledge as you progress through the text. The CPA exam now includes tax research requiring students to use RIA Checkpoint®—and WFT users will be well prepared. The book includes a thorough simulation tutorial that walks you step by step through the process of how to apply RIA research strategies as well as numerous research exercises to put your skills to the test. New copies of the text include a code good for 12 months of access to RIA Checkpoint Student Version as well as tax software bestseller TurboTax® Business. Current and cutting edge, the market-leading WEST FEDERALTAXATION: INDIVIDUAL INCOME TAXES, 2008 EDITION is packed with real-world examples, practical applications, and powerful learning tools—making it a text of choice by instructors and students.
Product Details
- ISBN-13:
- 9780324366655
- Publisher:
- Cengage Learning
- Publication date:
- 05/03/2007
- Edition description:
- Older Edition
- Pages:
- 888
Table of Contents
Part I. THE WORLD OF TAXATION.
1. Introduction to Taxation.
2. Working with the Tax Law.
3. Taxes on the Financial Statements.
Part II. STRUCTURE OF THE FEDERAL INCOME TAX.
4. Gross Income.
5. Business Deductions.
6. Losses and Loss Limitations.
Part III. PROPERTY TRANSACTIONS.
7. Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges.
8. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions.
Part IV. BUSINESS ENTITIES.
9. Corporations: Organization, Capital Structure, and Operating Rules.
10. Corporations: Earnings & Profits and Dividend Distributions.
11. Partnerships and Limited Liability Entities.
12. S Corporations.
Part V. SPECIAL BUSINESS TOPICS.
13. Multijurisdictional Taxation.
14. Business Tax Credits and Corporate Alternative Minimum Tax.
15. Comparative Forms of Doing Business.
Part VI. TAXATION OF INDIVIDUALS.
16. Introduction to the Taxation of Individuals.
17. Individuals as Employees and Proprietors. Appendixes. Subject Index.
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