South-Western Federal Taxation 2023

South-Western Federal Taxation 2023

Comprehensive (with Intuit ProConnect Tax Online & RIA Checkpoint (R))

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Cengage Learning, Inc






15 a 20 dias


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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. Computing the Tax. Part II: GROSS INCOME. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. Part III: DEDUCTIONS AND CREDITS. 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. 12. Tax Credits and Payments. Part IV: PROPERTY TRANSACTIONS. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS. 15. The Deduction for Qualified Business Income for Noncorporate Taxpayers. 16. Accounting Periods and Methods. Part VI: CORPORATIONS. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. Part VII: FLOW-THROUGH ENTITIES. 21. Partnerships. 22. S Corporations. Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Practice and Ethics. Part IX: FAMILY TAX PLANNING. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estates. Appendix A: Tax Rate Schedules, Tax Formulas, and Tables. Appendix B: Tax Forms. Appendix C: Glossary. Appendix D: IRC citations. Appendix E: PV/FV tables. Appendix F: Comprehensive Tax Return problems. Index. Online Appendices. Depreciation and the Accelerated Cost Recovery System (ACRS). Affordable Care Act Provisions.
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Federal Taxation; tax preparation; tax planning; SWFT; 2022 federal taxes; tax legislation; corporate taxation; James C. Young; Annette Nellen; David M. Maloney; Mark Persellin; Sharon Lassar; Andrew D. Cuccia; Brad Cripe; SOUTH-WESTERN FEDERAL TAXATION 2023: COMPREHENSIVE; CPA; Excel; AICPA exam; CPA Exam study tool; Intuit ProConnect; RIA Checkpoint; South-Western Federal Taxation 2023: Individual Income Taxes; South-Western Federal Taxation 2023: Corporations; Partnerships; Estates; and Trusts; South-Western Federal Taxation 2023: Taxation of Business Entities; tax reform; tax reform and jobs act; federal tax law; tax formula; Becker Professional Education; flow-through entities; S corporation taxes; 9780357719688.