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SouthWestern Federal Taxation 2014 Individual Income Taxes
AUTHORS: Hoffman/Smith - ©2014
ISBN10: 1-285-42441-7
ISBN13: 978-1-285-42441-5
Table of Contents:
Part I: INTRODUCTION AND BASIC TAX MODEL.
1. An Introduction to Taxation and Understanding the Federal Tax Law.
2. Working with the Tax Law.
3. Tax Formula and Tax Determination: An Overview of Property Transactions.
Part II: GROSS INCOME.
4. Gross Income: Concepts and Inclusions.
5. Gross Income: Exclusions.
Part III: DEDUCTIONS.
6. Deductions and Losses: In General.
7. Deductions and Losses: Certain Business Expenses and Losses.
8. Depreciation, Cost Recovery, Amortization, and Depletion.
9. Deductions: Employee and Self-Employed-Related Expenses.
10. Deductions and Losses: Certain Itemized Deductions.
11. Investor Losses.
Part IV: SPECIAL TAX COMPUTATION METHODS, PAYMENT PROCEDURES, AND TAX CREDITS.
12. Alternative Minimum Tax.
13. Tax Credits and Payment Procedures.
Part V: PROPERTY TRANSACTIONS.
14. Property Transactions: Determination of Gain or Loss and Basis Considerations.
15. Property Transactions: Nontaxable Exchanges.
16. Property Transactions: Capital Gains and Losses.
17. Property Transactions: Section 1231 and Recapture Provisions.
Part VI: ACCOUNTING PERIODS, ACCOUNTING METHODS, AND DEFERRED COMPENSATION.
18. Accounting Periods and Methods.
19. Deferred Compensation.
Part VII: CORPORATIONS AND PARTNERSHIPS.
20. Corporations and Partnerships.
Appendix A: Tax Rate Schedule and Tables.
Appendix B: Tax Forms.
Appendix C: Glossary of Tax Terms.
Appendix D: Table of Code Sections Cited; Table of Regulations Cited; Table of Revenue Procedures and Revenue Rulings Cited.
Appendix E: Comprehensive Tax Return Problems.
Appendix F: Table of Cases Cited.
Appendix G: Depreciation.
Subject Index.
Updates:
THE LATEST TAX LAW CHANGES AND UPDATES ENSURE TODAY'S MOST CURRENT COVERAGE. Up-to-the-minute updates through this edition, online homework and supplements reflect the most recent changes in tax legislation and indexing of statutory amounts, as of publication. To continue the currency, the authors also provide legislative updates online as they take effect at www.cengage.com/community/taxation.NEW AND REVISED TEXT PROBLEMS AND TEST QUESTIONS REFLECT TODAY'S LATEST TAX CHALLENGES. At least 20-30 percent of the problem materials in the text and test items throughout this edition's Test Bank are new or significantly revised to reflect the latest tax developments.CengageNOW is a powerful course management and online learning tool that provides control and customization to optimize the student learning experience and produce desired outcomes.All end-of-chapter homework from the text is expanded and enhanced to follow the workflow of various client scenarios."What If" versions of problems in CengageNOW provide students with additional opportunities to practice key taxation concepts and scenarios. These alternate versions allow students to work the same problems multiple times with changing tax attributes.CengageNOW questions include enhanced, immediate feedback so your students can learn as they go. New levels of feedback include an option to "check my work" within an assignment. Instructors can decide how much feedback their students receive and when.CengageNOW includes a built-in Test Bank for online assessment.For students who need additional support, CengageNOW's Personalized Study Plan is complete with pre- and post-tests, an eBook, practice quizzes, and more.Superior Tagging! Questions are tagged based on common learning outcomes, difficulty level, and organizations such as AACSB and AICPA to allow flexibility in evaluating student performance.
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