Description
South-Western Federal Taxation 2015 38th edition by William H Hoffman EBOOK PDF Instant Download
Table of Contents
Preface
The South-Western Federal Taxation Series
Brief Contents
Contents
Part 1: Introduction
Ch 1: Understanding and Working with the Federal Tax Law
1-1 The Whys of the Tax Law
1-2 Summary
1-3 Reconciling Accounting Concepts
1-4 Working with the Tax Law – Tax Sources
1-5 Working with the Tax Law – Locating and Using Tax Sources
1-6 Working with the Tax Law – Tax Research
1-7 Working with the Tax Law – Tax Planning
1-8 Taxation on the CPA Examination
Part 2: Corporations
Ch 2: Corporations: Introduction and Operating Rules
2-1 Tax Treatment of Various Business Forms
2-2 An Introduction to the Income Taxation of Corporations
2-3 Determining the Corporate Income Tax Liability
2-4 Procedural Matters
2-5 Tax Planning
Ch 3: Corporations: Special Situations
3-1 Domestic Production Activities Deduction
3-2 Alternative Minimum Tax
3-3 Penalty Taxes on Corporate Accumulations
3-4 Tax Planning
Ch 4: Corporations: Organization and Capital Structure
4-1 Organization of and Transfers to Controlled Corporations
4-2 Capital Structure of a Corporation
4-3 Investor Losses
4-4 Gain from Qualified Small Business Stock
4-5 Tax Planning
Ch 5: Corporations: Earnings & Profits and Dividend Distributions
5-1 Corporate Distributions – Overview
5-2 Earnings and Profits (E & P) – S 312
5-3 Dividends
5-4 Tax Planning
Ch 6: Corporations: Redemptions and Liquidations
6-1 Stock Redemptions – In General
6-2 Stock Redemptions – Sale or Exchange Treatment
6-3 Effect on the Corporation Redeeming Its Stock
6-4 Stock Redemptions – Additional Limitations
6-5 Liquidations – In General
6-6 Liquidations – Effect on the Distributing Corporation
6-7 Liquidations – Effect on the Shareholder
6-8 Liquidations – Parent-Subsidiary Situations
6-9 Tax Planning
Ch 7: Corporations: Reorganizations
7-1 Reorganizations – In General
7-2 Types of Tax-Free Reorganizations
7-3 Judicial Doctrines
7-4 Tax Attribute Carryovers
7-5 Tax Planning
Ch 8: Consolidated Tax Returns
8-1 The Consolidated Return Rules
8-2 Assessing Consolidated Return Status
8-3 Electing Consolidated Return Status
8-4 Stock Basis of Subsidiary
8-5 Computing Consolidated Taxable Income
8-6 Tax Planning
Ch 9: Taxation of International Transactions
9-1 Overview of International Taxation
9-2 Tax Treaties
9-3 Sourcing of Income and Deductions
9-4 Foreign Currency Transactions
9-5 U.S. Persons with Foreign Income
9-6 U.S. Taxation of Nonresident Aliens and Foreign Corporations
9-7 Reporting Requirements
9-8 Tax Planning
Part 3: Flow-Through Entities
Ch 10: Partnerships: Formation, Operation, and Basis
10-1 Overview of Partnership Taxation
10-2 Formation of a Partnership: Tax Effects
10-3 Operations of the Partnership
10-4 Transactions between Partner and Partnership
10-5 Tax Planning
Ch 11: Partnerships: Distributions, Transfer of Interests, and Terminations
11-1 Distributions from a Partnership
11-2 Liquidating Distributions to Retiring or Deceased Partners
11-3 Sale of a Partnership Interest
11-4 Other Dispositions of Partnership Interests
11-5 Optional Adjustments to Property Basis
11-6 Termination of a Partnership
11-7 Other Issues
11-8 Tax Planning
Ch 12: S Corporations
12-1 Choice of Business Entity
12-2 Qualifying for S Corporation Status
12-3 Operational Rules
12-4 Tax Planning
Part 4: Advanced Tax Practice Considerations
Ch 13: Comparative Forms of Doing Business
13-1 Forms of Doing Business
13-2 Nontax Factors
13-3 Single versus Double Taxation
13-4 Controlling the Entity Tax
13-5 Conduit versus Entity Treatment
13-6 FICA and Self-Employment Taxes
13-7 Disposition of a Business or an Ownership Interest
13-8 Converting to Other Entity Types
13-9 Overall Comparison of Forms of Doing Business
13-10 Tax Planning
Ch 14: Taxes on the Financial Statements
14-1 Book-Tax Differences
14-2 Income Taxes in the Financial Statements
14-3 Benchmarking
14-4 Tax Planning
Ch 15: Exempt Entities
15-1 Types of Exempt Organizations
15-2 Requirements for Exempt Status
15-3 Taxes on Exempt Entities
15-4 Private Foundations
15-5 Unrelated Business Income Tax
15-6 Reporting Requirements
15-7 Tax Planning
Ch 16: Multistate Corporate Taxation
16-1 Overview of Corporate State Income Taxation
16-2 Allocation and Apportionment of Income
16-3 The Unitary Theory
16-4 Taxation of S Corporations
16-5 Taxation of Partnerships and LLCs
16-6 Other State and Local Taxes
16-7 Tax Planning
Ch 17: Tax Practice and Ethics
17-1 Tax Administration
17-2 The Tax Profession and Tax Ethics
17-3 Tax Planning
Part 5: Family Tax Planning
Ch 18: The Federal Gift and Estate Taxes
18-1 Transfer Taxes – In General
18-2 The Federal Gift Tax
18-3 The Federal Estate Tax
18-4 The Generation-Skipping Transfer Tax
18-5 Tax Planning
Ch 19: Family Tax Planning
19-1 Valuation Concepts
19-2 Income Tax Concepts
19-3 Gift Planning
19-4 Estate Planning
Ch 20: Income Taxation of Trusts and Estates
20-1 An Overview of Subchapter J
20-2 Nature of Trust and Estate Taxation
20-3 Taxable Income of Trusts and Estates
20-4 Taxation of Beneficiaries
20-5 Grantor Trusts
20-6 Procedural Matters
20-7 Tax Planning
Appendixes
Appendix A: Tax Rate Schedules and Tables
Appendix B: Tax Forms
Appendix C: Glossary
Appendix D-1: Table of Code Sections Cited
Appendix D-2: Table of Regulations Cited
Appendix D-3: Table of Revenue Procedures and Revenue Rulings Cited
Appendix E: Table of Cases Cited
Appendix F: Present Value Tables
Index
