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Concepts in Federal Taxation 2017, Professional Edition (with H&R Block™ Premium & Business Access Code for Tax Filing Year 2016)

Kevin Murphy, Mark Higgins (Autoren)

Media-Kombination

928 Seiten

2016 | 24th edition
South-Western College Publishing
978-1-305-96511-9 (ISBN)

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Master the nuances of federal taxation using the balanced, conceptual approach in CONCEPTS IN FEDERAL TAXATION 2017. This edition presents the latest tax codes and changes for the most recent tax year using a clear, straightforward approach. You focus on understanding the unifying concepts behind the Internal Revenue Code, rather than memorizing the details of the Code.

Concepts and applications appear in brief, comprehensible segments ideal for your CPA Exam review. Extensive examples relate concepts to familiar business scenarios while a wealth of exercises provide more practice than any other book of this kind. New CengageNOW online homework tool optimizes your study, while H&R Block™ software provides practice with a professional taxation tool. CONCEPTS IN FEDERAL TAXATION 2017 provides the strong conceptual understanding of taxation you need for ongoing success.

A professor emeritus at Oklahoma State University, Dr. Kevin E. Murphy earned his Ph.D. at the University of Wisconsin-Madison and his B.S. and M.S. in accounting at Utah State University. He has published articles in the Journal of the American Taxation Association and The Journal of Accounting Education. Dr. Murphy is a member of the American Accounting Association and the American Taxation Association. Dr. Mark Higgins is a professor of accounting and the former Edward Jones Dean of the Richard A. Chaifetz School of Business at Saint Louis University. He earned his Ph.D. at the University of Tennessee and his B.S. and M.S. in accounting at the University of South Carolina. He has articles published in Accounting Historians Journal, Journal of Accounting Education, Taxation for Accountants, Critical Perspectives in Accounting, Journal of Legal Tax Research, The CPA Journal and The Tax Adviser. He is also a certified public accountant (inactive).

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. Non-recognition 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.
Appendix A. Tax Return Problem.
Appendix B. Tax Rate Schedules and Tax Tables.
Appendix C. Statements on Standards for Tax Service (available online)
Glossary.

Erscheint lt. Verlag	27.4.2016
Verlagsort	Florence
Sprache	englisch
Maße	221 x 281 mm
Gewicht	2109 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
Themenwelt	Sozialwissenschaften ► Pädagogik ► Allgemeines / Lexika
ISBN-10	1-305-96511-6 / 1305965116
ISBN-13	978-1-305-96511-9 / 9781305965119
Zustand	Neuware