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South-Western Federal Taxation 2012 Individual Income Taxes

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ISBN-10: 1111825556

ISBN-13: 9781111825553

Edition: 35th 2012

Authors: William Hoffman, James Smith

List price: $346.95
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Book details

List price: $346.95
Edition: 35th
Copyright year: 2012
Publisher: Cengage South-Western
Publication date: 5/12/2011
Binding: Hardcover
Pages: 1088
Size: 9.00" wide x 11.25" long x 1.25" tall
Weight: 4.840

William Hoffman has been a writer and editor in the University of Minnesota Medical School for over twenty-five years and has created a series of Web-based global bioscience maps that show how competition in science and business affects ethics, policymaking, and economic development. He lives in Minneapolis, Minnesota.

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
Gross Income
Gross Income: Concepts and Inclusions
Gross Income: Exclusions
Deductions
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
Special Tax Computation Methods, Payment Procedures, and Tax Credits
Alternative Minimum Tax
Tax Credits and Payment Procedures
Property Transactions
Property Transactions: Determination of Gain or Loss and Basis Considerations
Property Transactions: Nontaxable Exchanges
Property Transactions: Capital Gains and Losses
Property Transactions: Section 1231 and Recapture Provisions
Accounting Periods, Accounting Methods, and Deferred Compensation
Accounting Periods and Methods
Deferred Compensation
Corporations and Partnerships
Corporations and Partnerships
Tax Rate Schedule and Tables
Tax Forms
Glossary of Tax Terms
Table of Code Sections Cited
Table of Regulations Cited
Table of Revenue Procedures and Revenue Rulings Cited
Comprehensive Tax Return Problems
Table of Cases Cited
Depreciation
Subject Index