South-Western Federal Taxation 2014: Comprehensive, 37th Edition

South-Western Federal Taxation 2014: Comprehensive, 37th Edition


South-Western Federal Taxation 2014: Comprehensive, 37th Edition
Author(s): William H. Hoffman, Jr. University of Houston David M. Maloney University of Virginia William A. Raabe Ohio State University James C. Young Northern Illinois University
ISBN: 1285178505
Publisher: Cengage Learning

Clearly introduce even the most complex tax concepts and today's ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2014: COMPREHENSIVE VOLUME, 37E. Renowned for its understandable, time-tested presentation, this comprehensive book remains the most effective solution for helping students thoroughly grasp individual taxation, C corporations, taxes on financial statements, and flow-through entities − now with even more coverage of tax planning. This 2014 edition reflects the latest tax legislation. Continuous online updates highlight relevant tax law changes as they take effect to ensure your course remains current. New and proven learning features, such as additional "Big Picture" examples, memorable tax scenarios, and "What If?" case variations help clarify concepts while providing opportunities to sharpen students' skills in critical thinking, writing, and online research. In addition to comprehensive instructor support, each new book includes H&R Block At Home® software, and the professional tax research tool, Checkpoint® (Student Edition) from Thomson Reuters. CengageNOW™ is available as an optional online homework solution. Trust SOUTH-WESTERN FEDERAL TAXATION 2014: COMPREHENSIVE VOLUME for the most thorough tax coverage available for your students' career success Table of  ContentsPart I: INTRODUCTION AND BASIC TAX MODEL.1. An Introduction to Taxation and Understanding the Federal Tax Law.2. Working with the Tax Law.3. Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions.Part II: GROSS INCOME.4. Gross Income: Concepts and Inclusions.5. Gross Income: Exclusions.Part III: DEDUCTIONS AND CREDITS.6. Deductions and Losses: In General.7. Deductions and Losses: Certain Business Expenses and Losses.8. Depreciation, Cost Recovery, Amortization, and Depletion.9. Deductions: Employee and Self-Employed-Related Expenses.10. Deductions and Losses: Certain Itemized Deductions.11. Investor Losses.12. Tax Credits and Payments.Part IV: PROPERTY TRANSACTIONS.13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges.14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions.Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS.15. Alternative Minimum Tax.16. Accounting Periods and Methods.Part VI: CORPORATIONS.17. Corporations: Introduction and Operating Rules.18. Corporations: Organization and Capital Structure.19. Corporations: Distributions Not in Complete Liquidation.20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations.Part VII: FLOW-THROUGH ENTITIES.21. Partnerships.22. S Corporations.Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS.23. Exempt Entities.24. Multistate Corporate Taxation.25. Taxation of International Transactions.26. Tax Practice and Ethics.Part IX: FAMILY TAX PLANNING.27. The Federal Gift and Estate Taxes.28. Income Taxation of Trusts and Estates.Appendix A: Tax Rate Schedules and Tables.Appendix B: Tax Forms.Appendix C: Glossary of Tax Terms.Appendix D: Table of Code Sections Cited, Table of Regulations Cited, Table of Revenue Procedures and Revenue Rulings Cited.Appendix E: Comprehensive Tax Return Problems.Index. New To This Edition 

  • The latest tax law updates ensure today's most current coverage. Up-to-the-minute updates through this edition, online homework, and supplements reflect the most recent changes in tax legislation and indexing of statutory amounts, as of publication. To continue the currency, the authors also provide legislative updates online as they take effect at www.cengage.com/community/taxation.
  • New and revised text problems and test questions reflect today's latest tax challenges. At least 20-30 percent of the problem materials in the text and test items throughout this edition's Test Bank are new or significantly revised to reflect the latest tax developments.
  • CengageNOW™ is a powerful course management and online learning tool that optimizes the student learning experience and produces better outcomes. CengageNOW includes:
  • All end-of-chapter homework from the text is expanded and enhanced to follow the workflow of various client scenarios. Detailed feedback for each homework question enables students to learn as they go.
  • "What If" versions of problems in CengageNOW™ provide students with additional opportunities to practice key taxation concepts and scenarios. These alternate versions allow students to work the same problems multiple times with changing tax attributes.
  • A Personalized Study Plan complete with pre- and post-tests, an eBook, practice quizzes, and more.
  • CengageNOW includes a built-in Test Bank for online assessment.
  • Superior Tagging! CengageNOW questions are tagged based on common learning outcomes, difficulty level, and organizations such as AACSB and AICPA to allow flexibility in evaluating student performanc

 

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