South-western federal taxation : comprehensive volume 2022 /
Young, James C.(James Christian),editor.
Maloney, David Mitchell,1954-editor.
Nellen, Annette,editor.
Persellin, Mark B.,editor.
Cuccia, Andrew D.,1960-editor.
Includes index.
Part 1 : Introduction and Basic Tax Model -- An introduction to taxation and understanding the federal tax law -- Working with the tax law -- Tax formula and tax determination: an overview of property transactions -- Part 2 : Gross Income -- Gross income: concepts and inclusions -- Gross income: exclusions -- Part 3 : Deductions and Credits -- Deductions and losses: in general -- Deductions and losses: certain business expenses and losses -- Depreciation, cost recovery, amortization, and depletion -- Deductions: employee and self-employed-related expenses -- Deductions and losses: certain itemized deductions -- Investor losses -- Tax credits and payments -- Part 4 : Property Transactions -- Property transactions: determination of gain or loss, basis considerations, and nontaxable exchanges -- Property transactions: capital gains and losses, § 1231, and recapture provisions -- Part 5 : Special Tax Computations and Accounting Periods and Methods -- The deduction for qualified business income for noncorporate taxpayers -- Accounting periods and methods -- Part 6 : Corporations -- Corporations: introduction and operating rules -- Corporations: organization and capital structure -- Corporations: distributions not in complete liquidation -- Corporations: distributions in complete liquidation and an overview of reorganizations -- Part 7 : Flow-Through Entities -- Partnerships -- S corporations -- Part 8 : Advanced Tax Practice Considerations -- Exempt entities -- Multistate corporate taxation -- Taxation of international transactions -- Tax practice and ethics -- Part 9 : Family Tax Planning -- The federal gift and estate taxes -- Income taxation of trusts and estates.
Taxation
Taxation