Concepts in Federal Taxation 2022 (with Intuit ProConnect Tax Online 2021 and RIA Checkpoint® 1 term Printed Access Card)

Kevin Murphy, Randy Skalberg, Mark Higgins (Autoren)

Buch | Hardcover

936 Seiten

2021 | 29th edition
South-Western College Publishing (Verlag)
978-0-357-51578-5 (ISBN)

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Prepare for success in working with today's federal taxation using the balanced, conceptual approach and unmatched practice opportunities in Murphy/Higgins/Skalberg's CONCEPTS IN FEDERAL TAXATION 2022. You examine the latest tax laws and most recent code changes in segments that are ideal for C.P.A. Exam review. This edition also reinforces tax concepts using the Internal Revenue Code to prepare you for C.P.A. Exam tax simulations. To ensure understanding, this edition presents taxation as a small number of unifying concepts that you learn and then apply to tax rules and everyday economics. Frequent examples demonstrate how concepts apply to business activities. This edition provides more practice exercises than any other book of its kind to make certain you can use what you've learned. You also have access to professional taxation tools, Intuit® ProConnect software and RIA Checkpoint® (Student Edition) from Thomson Reuters, for further practice.

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. Randy Skalberg, J.D., C.P.A., L.L.M. is an associate professor of accounting and chair of the department of accounting and finance at the University of Minnesota-Duluth. He earned his L.L.M. in taxation from Case Western Reserve University and his J.D. and B.S.B. in accounting from the University of Minnesota. He has published articles in Transportation Part A, The Transportation Journal, Today’s CPA and The Tennessee CPA Journal. 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).
Appendix D: How to Decode the Code.
Glossary.
Index.

Erscheinungsdatum	19.04.2021
Verlagsort	Florence
Sprache	englisch
Maße	222 x 283 mm
Gewicht	2041 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Pädagogik
	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Bankbetriebslehre
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	0-357-51578-1 / 0357515781
ISBN-13	978-0-357-51578-5 / 9780357515785
Zustand	Neuware