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Informationen zum Autor Brian Spilker teaches taxation at Brigham Young University where he received both B.S. and M.A.cc degrees. After work experience at a major tax firm! he earned his Ph.D. at the University of Texas at Austin. He has won numerous professional awards! including awards for innovative teaching and use of technology in the classroom. His research on tax information search and professional judgment have appeared in key scholarly journals of accountancy. Klappentext McGraw-Hill's Taxation Series continues to provide a unique! innovative! and engaging learning experience for students studying taxation. The breadth of the topical coverage! the storyline approach to presenting the material! the emphasis on the tax and nontax consequences of multiple parties involved in transactions! and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum. With over 250 schools adopting the 2nd edition! McGraw-Hill's Taxation of Individuals and Business Entities resonates with instructors who were in need of a bold and innovative approach to teaching tax. 280 professors have contributed 250 book reviews! in addition to 17 focus groups and symposia. These instructors were impressed on the book's organization! pedagogy! and unique features that are a testament to the grassroots nature of this book's development. Inhaltsverzeichnis Part I: Intro to Taxation1. An Introduction to Tax2. Tax Compliance! the IRS! and Tax Authorities3. Tax Planning Strategies and Related LimitationsPart II: Basic Individual Taxation 4. Individual Tax Overview5. Gross Income and Exclusions6. Individual Deductions7. Individual Income Tax Computation and Tax CreditsPart III: Business and Investment-Related Transactions8. Business Income! Deductions! and Accounting Methods9. Property Acquisition and Cost Recovery10. Property Dispositions11. Investments Part IV: Specialized Topics12. Compensation13. Retirement Savings and Deferred Compensation14. Tax Consequences of Home OwnershipPart V: Entity Overview and Taxation of C Corporations15. Entities Overview16. Corporate Operations17. FASB ASC Topic 740: Income Taxes18. Corporate Taxation: Nonliquidating Distributions19. Corporate Taxation: Formation! Reorganization! and LiquidationPart VI: Taxation of Flow-Through Entities20. Forming and Operating Partnerships21. Dispositions of Partnership Interests and Partnership Distributions 22. S CorporationsPart VII: Multijurisdictional Taxation and Transfer Taxes 23. State and Local Taxes 24. The U.S. Taxation of Multinational Transactions25. Transfer Taxes and Wealth PlanningAppendix A: Tax Forms Appendix B: Tax Terms GlossaryAppendix C: Comprehensive Tax Return ProblemsAppendix D: Code Indices Appendix E: Table of Cases Cited ...
