Description
Income Tax Fundamentals 2017 Edition 35 by Gerald E. Whittenburg EBOOK PDF Instant Download
Table of Contents
FM
Title Page
Copyright
About the Authors
Reviewers
Acknowledgments
Table of Contentss
Chapter 1: The Individual Income Tax Return
1-1 History and objectives of the tax system
1-2 Reporting and Taxable Entities
1-3 The Tax Formula for Individuals
1-4 Who Must File
1-5 Filing Status and Tax Computation
1-6 Personal and Dependency Exemptions
1-7 The Standard Deduction
1-8 A Brief Overview of Capital Gains and Losses
1-9 Special Rules for High-Income Taxpayers
1-10 Tax and The Internet
1-11 Electronic Filing (E-Filing )
QuestIons and Problems
Chapter 2: Gross Income and Exclusions
2-1 The Nature of Gross Income
2-2 Interest and Dividend Income
2-3 Ali mony
2-4 Prizes and Awards
2-5 Annuities
2-6 Life Insurance
2-7 Gifts And Inheritances
2-8 Scholarships
2-9 Accident And Health Insurance
2-10 Meals And Lodging
2-11 Municipal Bond Interest
2-12 Unemployment Compensation
2-13 Employee Fringe Benefits
2-14 Social Security Benefits
QuestIons and Problems
Chapter 3: Business Income and Expenses, Part I
3-1 Schedule C
3-2 Inventories
3-3 Transportation
3-4 Travel Expenses
3-5 Meals and Entertainment
3-6 Educational Expenses
3-7 Dues , Subscriptions , and Publications
3-8 Special Clothing and Uniforms
3-9 Business Gifts
3-10 Bad Debts
3-11 Office in the Home
3-12 Net Operating Losses
3-13 Hobby Losses
QuestIons and Problems
Chapter 4: Business Income and Expenses, Part II
4-1 Rental Income and Expenses
4-2 Passive Loss Limitations
4-3 Self-Employed Health Insurance Deduction
4-4 Health Savings Accounts
4-5 Moving Expenses
4-6 Individual Retirement Accounts
4-7 Small Business and Self-Employed Retirement Plans
4-8 Qualified Retirement Plans
4-9 Rollovers
QuestIons and Problems
Chapter 5: Itemized Deductionsand Other Incentives
5-1 Medical Expenses
5-2 Taxes
5-3 Interest
5-4 Charitable Contributions
5-5 Casualty and Theft Losses
5-6 Miscellaneous Deductions
5-7 Classification of Deductions—Employees
5-8 Educational Incentives
5-9 Phase -Out of Itemized Deductions and Exemptions for High-Income Taxpayers
QuestIons and Problems
Chapter 6: Credits and Special Taxes
6-1 Child Tax Credit
6-2 Earned Income Credit
6-3 Child and Dependent Care Credit
6-4 The Affordable Care Act
6-5 Education Tax Credits
6-6 Foreign Tax Credit
6-7 Adoption Expenses
6-8 Energy Credits
6-9 The Individual Alternative Minimum Tax (AMT)
6-10 Unearned Income of Minor Children and Certain Students
6-11 Community Property
QuestIons and Problems
Chapter 7: Accounting Periods and Methods and Depreciation
7-1 Accounting Period
7-2 Accounting Methods
7-3 Depreciation
7-4 Modified Accelerated Cost Recovery System (MACRS)
7-5 Election to Expense
7-6 Listed Property
7-7 Limitation on Depreciation of Luxury Automobiles
7-8 Intangibles
7-9 Related Parties (Section 267)
QuestIons and Problems
Chapter 8: Capital Gains and Losses
8-1 What is a Capital Asset ?
8-2 Holding Period
8-3 Calculation of Gain or Loss
8-4 Net Capital Gains
8-5 Net Capital Losses
8-6 Section 1231 Gains and Losses
8-7 Depreciation Recapture
8-8 Casualty Gains and Losses
8-9 Installment Sales
8-10 Like-Kind Exchanges
8-11 Involuntary Conversions
8-12 Sale of a Personal Residence
QuestIons and Problems
Chapter 9: Withholding, Estimated Payments, and Payroll Taxes
9-1 Withholding Methods
9-2 Estimated Payments
9-3 The Fica Tax
9-4 Federal Tax Deposit System
9-5 Employer Reporting Requirements
9-6 Self-Employment Tax
9-7 The Futa Tax
9-8 The Nanny Tax
9-9 Computing the 0.9 Percent Medicare Surtax for High-Income Taxpayers
QuestIons and Problems
Chapter 10: Partnership Taxation
10-1 Nature Of Partnership Taxation
10-2 Partnership Formation
10-3 Partnership Income Reporting
10-4 Current Distributions and Guaranteed Payments
10-5 Tax Years
10-6 Transactions Between Partners and The Partnership
10-7 The At-Risk Rule
10-8 Limited Liability Companies
QuestIons and Problems
Chapter 11: The Corporate Income Tax
11-1 Corporate Tax Rates
11-2 Corporate Capital Gains and Losses
11-3 Special Deductions and Limitations
11-4 Schedule M-1
11-5 Filing Requirements and Estimated Tax
11-6 S Corporations
11-7 Corporate Formation
11-8 Corporate Accumulations
11-9 The Corporate Alternative Minimum Tax
QuestIons and Problems
Chapter 12: Tax Admini Stration andTax Planning
12-1 The Internal Revenue Service
12-2 The Audit Process
12-3 Interest and Penalties
12-4 Statute of Limitations
12-5 Preparers, Proof, and Privilege
12-6 The Taxpayer Bill of Rights
12-7 Tax Planning
QuestIons and Problems
Appendices
Appendix A Tax Rate Schedules and Tax Tables
Bppendix B Earned Income Credit Table
Appendix C Withholding Tables
Appendix D Additional Comprehensive Tax Return Problems
Appendix E Solutions to Self-Study Problems
Glossary of tax terms
Index
LIst of Forms
LIst of Schedules
List of Worksheets
