Description
McGraw-Hill’s Taxation of Business Entities 2017 Edition by Brian Spilker EBOOK PDF Instant Download
Table of Contents
Cover
Title Page
Copyright Information
Dedications
About the Authors
Teaching The Code In Context
A Modern Approach For Today’S Student
Connect
Online Assignments
A Storyline Approach That Will Resonate With Students
The Pedagogy Your Students Need To Put The Code In Context
Practice Makes Perfect With a Wide Variety Of Assignment Material
Four Volumes to Fit Four Course Approaches
Supplements For Instructors
Acknowledgments
Changes in Taxation of Individuals and Business Entities, 2017 Edition
As We Go to Press
Table of Contentss
Chapter 1 Business Income, Deductions, and Accounting Methods
Business Gross Income
Business Deductions
Limitations on Business Deductions
Conclusion
Chapter 2 Property Acquisition and Cost Recovery
Cost Recovery and Basis for Cost Recovery
Depreciation
Amortization
Depletion
Conclusion
Appendix: MACRS Tables
Chapter 3 Property Dispositions
Dispositions
Character of Gain or Loss
Depreciation Recapture
Other Provisions Affecting the Rate at Which Gains Are Taxed
Calculating Net §1231 Gains or Losses
Gain or Loss Summary
Nonrecognition Transactions
Conclusion
Chapter 4 Entities Overview
Entity Legal Classification and Nontax Characteristics
Entity Tax Classification
Entity Tax Characteristics
Other Tax Characteristics
Conclusion
Chapter 5 Corporate Operations
Corporate Taxable Income Formula
Computing Corporate Regular Taxable Income
Compliance
Corporate Alternative Minimum Tax
Conclusion
Chapter 6 Accounting for Income Taxes
Objectives of Accounting for Income Taxes and the Income Tax Provision Process
Calculating the Current and Deferred Income Tax Expense or Benefit Components of a Company’s Income Tax Provision
Determining Whether a Valuation Allowance Is Needed
Accounting for Uncertainty in Income Tax Positions
Financial Statement Disclosure and the Computation of a Corporation’s Effective Tax Rate
FASB Projects Related to Accounting for Income Taxes
Conclusion
Chapter 7 Corporate Taxation: Nonliquidating Distributions
Taxation of Property Distributions
Determining the Dividend Amount from Earnings and Profits
Constructive Dividends
Stock Dividends
Stock Redemptions
Partial Liquidations
Conclusion
Chapter 8 Corporate Formation, Reorganization, and Liquidation
Review the Taxation of Property Dispositions
Tax-Deferred Transfers of Property to a Corporation
Taxable and Tax-Deferred Corporate Acquisitions
Tax Consequences to a Corporate Acquisition
Complete Liquidation of a Corporation
Conclusion
Chapter 9 Forming and Operating Partnerships
Flow-through Entities Overview
Partnership Formations and Acquisitions of Partnership Interests
Partnership Accounting Periods, Methods, and Tax Elections
Reporting the Results of Partnership Operations
Partner’s Adjusted Tax Basis in Partnership Interest
Page xxxiLoss Limitations
Conclusion
Chapter 10 Dispositions of Partnership Interests and Partnership Distributions
Basics of Sales of Partnership Interests
Basics of Partnership Distributions
Disproportionate Distributions
Special Basis Adjustments
Conclusion
Chapter 11 S Corporations
S Corporation Elections
S Corporation Terminations
Operating Issues
Distributions
S Corporation Taxes and Filing Requirements
Comparing C and S Corporations and Partnerships
Conclusion
Chapter 12 State and Local Taxes
State and Local Taxes
Sales and Use Taxes
Income Taxes
Entities Included on Income Tax Return
Conclusion
Chapter 13 The U.S. Taxation of Multinational Transactions
The U.S. Framework for Taxing Multinational Transactions
U.S. Source Rules for Gross Income and Deductions
Treaties
Foreign Tax Credits
Planning for International Operations
U.S. Anti-Deferral Rules
Proposals for Change
Conclusion
Chapter 14 Transfer Taxes and Wealth Planning
Introduction to Federal Transfer Taxes
The Federal Gift Tax
The Federal Estate Tax
Wealth Planning Concepts
Conclusion
Appendix A Tax Forms
Appendix B Tax Terms Glossary
Appendix C Comprehensive Tax Return Problems
Appendix D Tax Rates
Code Index
Subject Index
