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South-Western Federal Taxation 2017: Comprehensive 40th Edition by William H. Hoffman EBOOK PDF Instant Download

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South-Western Federal Taxation 2017: Comprehensive 40th Edition by William H. Hoffman EBOOK PDF Instant Download

Table of Contents

  • Preface
  • Brief Contents
  • Contents
  • Part 1: Introduction and Basic Tax Model
  • Ch 1: An Introduction to Taxation and Understanding the Federal Tax Law
  • The Big Picture: Family and Taxes-A Typical Year
  • 1-1: Learning and Coping with Taxation
  • 1-2: A Brief History of U.S. Taxation
  • 1-3: Criteria Used in the Selection of a Tax Structure
  • 1-4: The Tax Structure
  • 1-5: Major Types of Taxes
  • 1-6: Tax Administration
  • 1-7: Understanding the Federal Tax Law
  • 1-8: Summary
  • Refocus on the Big Picture: Family and Taxes-A Typical Year
  • Key Terms
  • Discussion Questions
  • Ch 2: Working with the Tax Law
  • The Big Picture: Importance of Tax Research
  • 2-1: Tax Sources
  • 2-2: Working with the Tax Law-Tax Research Tools
  • 2-3: Working with the Tax Law-Tax Research
  • 2-4: Working with the Tax Law-Tax Planning
  • 2-5: Taxation on the CPA Examination
  • Key Terms
  • Discussion Questions
  • Problems
  • Research Problems
  • Ch 3: Computing the Tax
  • The Big Picture: A Divided Household
  • 3-1: Tax Formula
  • 3-2: Personal Exemptions
  • 3-3: Dependency Exemptions
  • 3-4: Filing the Return
  • 3-5: Tax Computations
  • 3-6: Gains and Losses from Property Transactions-In General
  • 3-7: Gains and Losses from Property Transactions-Capital Gains and Losses
  • 3-8: Tax Planning
  • Refocus on the Big Picture: A Divided Household
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Part 2: Gross Income
  • Ch 4: Gross Income: Concepts and Inclusions
  • The Big Picture: Calculation of Gross Income
  • 4-1: Gross Income-What is It?
  • 4-2: Year of Inclusion
  • 4-3: Income Sources
  • 4-4: Items Specifically Included in Gross Income
  • 4-5: Tax Planning
  • Refocus on the Big Picture: Calculation of Gross Income
  • Key Terms
  • Discussion Questions
  • Problems
  • Cumulative Problems
  • Roger CPA Review Questions
  • Ch 5: Gross Income: Exclusions
  • The Big Picture: Exclusions
  • 5-1: Statutory Authority
  • 5-2: Gifts and Inheritances
  • 5-3: Life Insurance Proceeds
  • 5-4: Scholarships
  • 5-5: Compensation for Injuries and Sickness
  • 5-6: Employer-Sponsored Accident and Health Plans
  • 5-7: Meals and Lodging
  • 5-8: Employee Fringe Benefits
  • 5-9: Foreign Earned Income
  • 5-10: Interest on Certain State and Local Government Obligations
  • 5-11: Corporate Distributions to Shareholders
  • 5-12: Educational Savings Bonds
  • 5-13: Education Savings Programs (S 529 and S 530 Plans)
  • 5-14: Qualified Able Programs (S 529A Plans)
  • 5-15: Tax Benefit Rule
  • 5-16: Income from Discharge of Indebtedness
  • 5-17: Tax Planning
  • Refocus on the Big Picture: Exclusions
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Part 3: Deductions and Credits
  • Ch 6: Deductions and Losses: In General
  • The Big Picture: Calculation of Deductible Expenses
  • 6-1: Classification of Deductible Expenses
  • 6-2: Deductions and Losses-Timing of Expense Recognition
  • 6-3: Disallowance Possibilities
  • 6-4: Tax Planning
  • Refocus on the Big Picture: Calculation of Deductible Expenses and Tax Planning
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 7: Deductions and Losses: Certain Business Expenses and Losses
  • The Big Picture: Losses
  • 7-1: Bad Debts
  • 7-2: Worthless Securities and Small Business Stock Losses
  • 7-3: Losses of Individuals
  • 7-4: Research and Experimental Expenditures
  • 7-5: Domestic Production Activities Deduction
  • 7-6: Net Operating Losses
  • 7-7: Tax Planning
  • Refocus on the Big Picture: Losses
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 8: Depreciation, Cost Recovery, Amortization, and Depletion
  • The Big Picture: Calculating Cost Recovery Deductions
  • 8-1: Depreciation and Cost Recovery
  • 8-2: Modified Accelerated Cost Recovery System (MACRS): General Rules
  • 8-3: Modified Accelerated Cost Recovery System (MACRS): Special Rules
  • 8-4: Reporting Procedures
  • 8-5: Amortization
  • 8-6: Depletion
  • 8-7: Tax Planning
  • Refocus on the Big Picture: Calculating Cost Recovery Deductions
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 9: Deductions: Employee and Self-Employed-Related Expenses
  • The Big Picture: The First Job
  • 9-1: Employee versus Independent Contractor
  • 9-2: Employee Expenses-In General
  • 9-3: Transportation Expenses
  • 9-4: Travel Expenses
  • 9-5: Moving Expenses
  • 9-6: Education Expenses
  • 9-7: Entertainment and Meal Expenses
  • 9-8: Other Employee Expenses
  • 9-9: Contributions to Retirement Accounts
  • 9-10: Individual Retirement Accounts (IRAs)
  • 9-11: Retirement Plans for Self-Employed Individuals
  • 9-12: Classification of Employee Expenses
  • 9-13: Limitations on Itemized Deductions
  • 9-14: Tax Planning
  • Refocus on the Big Picture: The First Job
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 10: Deductions and Losses: Certain Itemized Deductions
  • The Big Picture: Impact of Itemized Deductions on Major Purchases
  • 10-1: Medical Expenses
  • 10-2: Taxes
  • 10-3: Interest
  • 10-4: Charitable Contributions
  • 10-5: Miscellaneous Itemized Deductions
  • 10-6: Other Miscellaneous Deductions
  • 10-7: Comprehensive Example of Schedule A
  • 10-8: Overall Limitation on Certain Itemized Deductions
  • 10-9: Tax Planning
  • Refocus on the Big Picture: Itemized Deductions Can Reduce the After-Tax Cost of Major Purchases
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 11: Investor Losses
  • The Big Picture: Investor Loss Limitations Affect the Viability of Certain Investment Opportunities
  • 11-1: The Tax Shelter Problem
  • 11-2: At-Risk Limits
  • 11-3: Passive Activity Loss Limits
  • 11-4: Investment Interest Limitation
  • 11-5: Other Investment Losses
  • 11-6: Tax Planning
  • Refocus on the Big Picture: Investor Loss Limitations Can Significantly Affect Investment Returns
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 12: Tax Credits and Payments
  • Ch 12: The Big Picture: Education Tax Credits
  • 12-1: Tax Policy Considerations
  • 12-2: Tax Credits
  • 12-3: Specific Business-Related Tax Credit Provisions
  • 12-4: Other Tax Credits
  • 12-5: Tax Payments
  • 12-6: Tax Planning
  • Refocus on the Big Picture: Education Tax Credits
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Part 4: Property Transactions
  • Ch 13: Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Ex
  • The Big Picture: Sale or Gift of Inherited House and Other Property Transactions
  • 13-1: Determination of Gain or Loss
  • 13-2: Basis Considerations
  • 13-3: General Concept of a Nontaxable Exchange
  • 13-4: Like-Kind Exchanges-S 1031
  • 13-5: Involuntary Conversions-S 1033
  • 13-6: Sale of a Residence-S 121
  • 13-7: Other Nonrecognition Provisions
  • 13-8: Tax Planning
  • Refocus on the Big Picture: Sale or Gift of Inherited House and Other Property Transactions
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 14: Property Transactions: Capital Gains and Losses, S 1231, and Recapture Provisions
  • The Big Picture: Managing Capital Asset Transactions
  • 14-1: General Scheme of Taxation
  • 14-2: Capital Assets
  • 14-3: Sale or Exchange
  • 14-4: Holding Period
  • 14-5: Tax Treatment of Capital Gains and Losses of Noncorporate Taxpayers
  • 14-6: Tax Treatment of Capital Gains and Losses of Corporate Taxpayers
  • 14-7: Overview of S 1231 and the Recapture Provisions
  • 14-8: Section 1231 Assets
  • 14-9: Section 1245 Recapture
  • 14-10: Section 1250 Recapture
  • 14-11: Considerations Common to SS 1245 and 1250
  • 14-12: Special Recapture Provisions
  • 14-13: Reporting Procedures
  • 14-14: Tax Planning
  • Refocus on the Big Picture: Managing Capital Asset Transactions
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Part 5: Special Tax Computations and Accounting Periods and Methods
  • Ch 15: Alternative Minimum Tax
  • The Big Picture: Effects of the AMT
  • 15-1: Individual Alternative Minimum Tax
  • 15-2: Corporate Alternative Minimum Tax
  • 15-3: Tax Planning
  • Refocus on the Big Picture: Effects of the AMT
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Cumulative Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 16: Accounting Periods and Methods
  • The Big Picture: Accounting Period and Method
  • 16-1: Accounting Periods
  • 16-2: Accounting Methods
  • 16-3: Special Accounting Methods
  • 16-4: Tax Planning
  • Refocus on the Big Picture: Accounting Period and Method
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Part 6: Corporations
  • Ch 17: Corporations: Introduction and Operating Rules
  • The Big Picture: A Half-Baked Idea?
  • 17-1: Tax Treatment of Various Business Forms
  • 17-2: An Introduction to the Income Taxation of Corporations
  • 17-3: Determining the Corporate Income Tax Liability
  • 17-4: Procedural Matters
  • 17-5: Tax Planning
  • Refocus on the Big Picture: Cooked to Perfection
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 18: Corporations: Organization and Capital Structure
  • The Big Picture: Tax Issues Associated with Growing into the Corporate Form
  • 18-1: Organization of and Transfers to Controlled Corporations
  • 18-2: Capital Structure of a Corporation
  • 18-3: Investor Losses
  • 18-4: Gain from Qualified Small Business Stock
  • 18-5: Tax Planning
  • Refocus on the Big Picture: Tax Issues Can Be Neutralized When Growing into the Corporate Form
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Research Problems
  • Roger CPA Review Questions
  • Ch 19: Corporations: Distributions Not in Complete Liquidation
  • The Big Picture: Taxing Corporate Distributions
  • 19-1: Corporate Distributions-Overview
  • 19-2: Earnings and Profits (E & P)
  • 19-3: Dividends
  • 19-4: Stock Redemptions
  • 19-5: Stock Redemptions-Effect on the Corporation
  • 19-6: Other Corporate Distributions
  • 19-7: Tax Planning
  • Refocus on the Big Picture: Taxing Corporate Distributions
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 20: Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations
  • The Big Picture: The Options for Transitioning to Retirement
  • 20-1: Liquidations-In General
  • 20-2: Liquidations-Effect on the Distributing Corporation
  • 20-3: Liquidations-Effect on the Shareholder
  • 20-4: Liquidations-Parent-Subsidiary Situations
  • 20-5: Corporate Reorganizations
  • 20-6: Tax Planning
  • Refocus on the Big Picture: The Transition to Retirement is Subject to Double Taxation
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Part 7: Flow-Through Entities
  • Ch 21: Partnerships
  • The Big Picture: Why Use a Partnership, Anyway?
  • 21-1: Overview of Partnership Taxation
  • 21-2: Formation of a Partnership: Tax Effects
  • 21-3: Operations of the Partnership
  • 21-4: Transactions between Partners and Partnerships
  • 21-5: Distributions from the Partnership
  • 21-6: Sale of a Partnership Interest
  • 21-7: Limited Liability Entities
  • 21-8: Tax Planning
  • Refocus on the Big Picture: Why Use a Partnership, Anyway?
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 22: S Corporations
  • The Big Picture: Deductibility of Losses and the Choice of Business Entity
  • 22-1: Choice of Business Entity
  • 22-2: Qualifying for S Corporation Status
  • 22-3: Operational Rules
  • 22-4: Tax Planning
  • 22-5: Overall Comparison: Forms of Doing Business
  • Refocus on the Big Picture: Using a Flow-Through Entity to Achieve Deductibility of Losses
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Part 8: Advanced Tax Practice Considerations
  • Ch 23: Exempt Entities
  • The Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
  • 23-1: Types of Exempt Organizations
  • 23-2: Requirements for Exempt Status
  • 23-3: Taxes on Exempt Entities
  • 23-4: Private Foundations
  • 23-5: Unrelated Business Income Tax
  • 23-6: Reporting Requirements
  • 23-7: Tax Planning
  • Refocus on the Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 24: Multistate Corporate Taxation
  • The Big Picture: Making a Multistate Location Decision
  • 24-1: Overview of Corporate State Income Taxation
  • 24-2: Allocation and Apportionment of Income
  • 24-3: The Unitary Theory
  • 24-4: Taxation of S Corporations
  • 24-5: Taxation of Partnerships and LLCs
  • 24-6: Other State and Local Taxes
  • 24-7: Tax Planning
  • Refocus on the Big Picture: Making a Multistate Location Decision
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Ch 25: Taxation of International Transactions
  • The Big Picture: Going International
  • 25-1: Overview of International Taxation
  • 25-2: Tax Treaties
  • 25-3: Sourcing of Income and Deductions
  • 25-4: Foreign Currency Transactions
  • 25-5: U.S. Persons with Offshore (Foreign) Income
  • 25-6: U.S. Taxation of Nonresident Aliens and Foreign Corporations
  • 25-7: Tax Planning
  • Refocus on the Big Picture: Going International
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Ch 26: Tax Practice and Ethics
  • The Big Picture: A Tax Adviser’s Dilemma
  • 26-1: Tax Administration
  • 26-2: The Tax Profession and Tax Ethics
  • 26-3: Tax Planning
  • Refocus on the Big Picture: A Tax Adviser’s Dilemma
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Part 9: Family Tax Planning
  • Ch 27: The Federal Gift and Estate Taxes
  • The Big Picture: An Eventful and Final Year
  • 27-1: Transfer Taxes-In General
  • 27-2: The Federal Gift Tax
  • 27-3: The Federal Estate Tax
  • 27-4: The Generation-Skipping Transfer Tax (GSTT)
  • 27-5: Tax Planning
  • Refocus on the Big Picture: An Eventful and Final Year
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • Ch 28: Income Taxation of Trusts and Estates
  • The Big Picture: Setting Up a Trust to Protect a Family
  • 28-1: An Overview of Subchapter J
  • 28-2: Nature of Trust and Estate Taxation
  • 28-3: Taxable Income of Trusts and Estates
  • 28-4: Taxation of Beneficiaries
  • 28-5: Procedural Matters
  • 28-6: Tax Planning
  • Refocus on the Big Picture: Setting Up a Trust to Protect a Family
  • Key Terms
  • Discussion Questions
  • Computational Exercises
  • Problems
  • Research Problems
  • Roger CPA Review Questions
  • 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: Practice Set Assignments-Comprehensive Tax Return
  • Appendix F: Tax Formulas
  • Appendix G: Present Value and Future Value Tables
  • Index

 

 

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