CONCEPTS IN FEDERAL TAXATION is designed for a more conceptual, less detailed approach to federal taxation of individuals and corporations in an introductory taxation course. This conceptual approach presents taxation as a small number of unifying concepts, stressing the overriding principles that apply to all specific tax rules and regulations. Concepts in Federal Taxation offers an excellent balance between tax concepts and the Internal Revenue Code and regulations, preparing users for a future in the business environment.
Product Identifiers
Publisher
Cengage South-Western
ISBN-10
0324305826
ISBN-13
9780324305821
eBay Product ID (ePID)
44186096
Product Key Features
Author
Kevin E. Murphy, Mark Higgins
Publication Name
concepts in Federal Taxation 2006
Format
Hardcover
Language
English
Publication Year
2005
Type
Textbook
Number of Pages
928 Pages
Dimensions
Item Length
10.9in
Item Width
8.5in
Item Weight
68.1 Oz
Additional Product Features
Edition Number
13
Table of Content
PART I: CONCEPTUAL FOUNDATIONS OF THE TAX LAW. 1. Federal Income Taxation--An Overview. 2. Income Tax Concepts. PART II: GROSS INCOME. 3. Income Sources. 4. Income Exclusions. PART III: DEDUCTIONS. 5. Introduction to Business Expenses. 6. Business Expenses. 7. Losses: Deductions and Limitations. 8. Taxation of Individuals. PART IV: PROPERTY TRANSACTIONS. 9. Acquisitions of Property. 10. Cost Recovery on Property: Depreciation, Depletion, and Amortization. 11. Property Dispositions. 12. Nonrecognition Transactions. PART V: INCOME TAX ENTITIES. 13. Choice of Business Entity--General Tax and Nontax Factors/Formation. 14. Choice of Business Entity--Operations and Distributions. 15. Choice of Business Entity--Other Considerations. PART VI: TAX RESEARCH. 16. Tax Research. APPENDICES. A. Tax Return Problem. B. Tax Rate Schedules and Tax Tables. C. Tax Forms. D. Statements on Standards for Tax Services. Glossary. Index.