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Pearson's Federal Taxation 2019 Individuals Plus Mylab Accounting with Pearson Etext -- Access Card Package 32nd ed. [Multiple-component retail product]

Thomas Pope, Timothy Rupert, Kenneth Anderson

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ISBN-10: 0134855477
ISBN-13: 9780134855479

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Formāts: Multiple-component retail product, height x width x depth: 282x224x33 mm, Contains 1 Hardback and 1 Digital online
Izdošanas datums: 22-Aug-2018
Izdevniecība: Pearson
ISBN-10: 0134855477
ISBN-13: 9780134855479

Citas grāmatas par šo tēmu:

Public finance

Permanent link: https://www.kriso.lv/db/9780134855479.html

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0134855477 / 9780134855479 Pearson's Federal Taxation 2019 Individuals Plus MyLab Accounting with Pearson eText -- Access Card Package

Package consists of:

0134739671 / 9780134739670 Pearson's Federal Taxation 2019 Individuals
0134742990 / 9780134742991 MyLab Accounting with Pearson eText -- Access Card -- for Pearson's Federal Taxation 2019 Individuals

Preface

xiv

Chapter 1 An Introduction To Taxation

1-1

(1)

History of Taxation in the United States

1-2

(1)

Early Periods

1-2

(1)

Revenue Acts from 1913 to the Present

1-3

(1)

Revenue Sources

1-3

(1)

Types of Tax Rate Structures

1-4

(1)

The Structure of Individual Income Tax Rates

1-4

(1)

The Structure of Corporate Tax Rates

1-5

(1)

Marginal, Average, and Effective Tax Rates for Taxpayers

1-5

(1)

Determination of Taxable Income and Tax Due

1-6

(1)

Other Types of Taxes

1-7

(1)

State and Local Income and Franchise Taxes

1-7

(1)

Wealth Transfer Taxes

1-7

(1)

Other Types of Taxes

1-11

(1)

Criteria for a Tax Structure

1-12

(1)

Equity

1-12

(1)

Certainty

1-13

(1)

Convenience

1-13

(1)

Economy

1-13

(1)

Simplicity

1-14

(1)

Objectives of the Federal Income Tax Law

1-14

(1)

Entities in the Federal Income Tax System

1-16

(1)

Taxpaying Entities

1-17

(1)

Flow-Through Entities

1-20

(1)

Other Entities

1-23

(1)

Tax Law Sources

1-24

(1)

Enactment of a Tax Law

1-24

(1)

Steps in the Legislative Process

1-24

(1)

Administration of the Tax Law and Tax Practice Issues

1-26

(1)

Organization of the Internal Revenue Service

1-26

(1)

Enforcement Procedures

1-27

(1)

Selection of Returns for Audit

1-27

(1)

Statute of Limitations

1-28

(1)

Interest

1-28

(1)

Penalties

1-28

(1)

Administrative Appeal Procedures

1-29

(1)

Components of a Tax Practice

1-29

(1)

Tax Compliance and Procedure

1-29

(1)

Tax Research

1-30

(1)

Tax Planning and Consulting

1-30

(1)

Financial Planning

1-31

(1)

Computer Applications in Tax Practice

1-31

(1)

Tax Return Preparation

1-31

(1)

Tax Planning Applications

1-31

(1)

Tax Research Applications

1-31

(1)

Problem Materials

1-32

(1)

Discussion Questions

1-32

(1)

Problems

1-34

(1)

Tax Strategy Problem

1-36

(1)

Case Study Problem

1-36

(1)

Tax Research Problem

1-36

(1)

Chapter 2 Determination Of Tax

2-1

(1)

Formula for Individual Income Tax

2-2

(1)

Basic Formula

2-2

(1)

Definitions

2-3

(1)

Tax Formula Illustrated

2-6

(1)

Deductions from Adjusted Gross Income

2-7

(1)

Itemized Deductions

2-7

(1)

Standard Deduction

2-10

(1)

Dependency Requirements

2-12

(1)

Child Credit

2-18

(1)

Determining the Amount of Tax

2-19

(1)

Filing Status

2-20

(1)

Joint Return

2-20

(1)

Surviving Spouse

2-21

(1)

Head of Household

2-22

(1)

Single Taxpayer

2-22

(1)

Married Filing Separately

2-22

(1)

Abandoned Spouse

2-23

(1)

Children with Unearned Income

2-24

(1)

Additional Medicare Tax and Net Investment Income Tax

2-27

(1)

Business Income and Business Entities

2-27

(1)

Treatment of Capital Gains and Losses

2-30

(1)

Definition of Capital Assets

2-30

(1)

Tax Treatment of Gains and Losses

2-30

(1)

Tax Planning Considerations

2-30

(1)

Shifting Income Between Family Members

2-30

(1)

Splitting Income

2-31

(1)

Maximizing Itemized Deductions

2-31

(1)

Filing Joint or Separate Returns

2-32

(1)

Compliance and Procedural Considerations

2-33

(1)

Who Must File

2-33

(1)

Due Dates and Extensions

2-34

(1)

Use of Forms 1040, 1040EZ, and 1040A

2-35

(1)

System for Reporting Income

2-35

(1)

Problem Materials

2-36

(1)

Discussion Questions

2-36

(1)

Issue Identification Questions

2-37

(1)

Problems

2-37

(1)

Tax Strategy Problems

2-42

(1)

Tax Form/Return Preparation Problems

2-42

(1)

Case Study Problems

2-43

(1)

Tax Research Problems

2-43

(1)

Chapter 3 Gross Income: Inclusions

3-1

(1)

Economic, Accounting, and Tax Concepts of Income

3-2

(1)

Economic Concept

3-2

(1)

Accounting Concept

3-2

(1)

Tax Concept of Income

3-3

(1)

To Whom Is Income Taxable?

3-6

(1)

Assignment of Income

3-6

(1)

Allocating Income Between Married People

3-6

(1)

Income of Minor Children

3-8

(1)

When Is Income Taxable?

3-8

(1)

Cash Method

3-8

(1)

Accrual Method

3-11

(1)

Hybrid Method

3-12

(1)

Items of Gross Income: Sec. 61(a)

3-13

(1)

Compensation

3-13

(1)

Business Income

3-13

(1)

Gains from Dealings in Property

3-13

(1)

Interest

3-13

(1)

Rents and Royalties

3-15

(1)

Dividends

3-16

(1)

Alimony and Separate Maintenance Payments

3-19

(1)

Pensions and Annuities

3-20

(1)

Income from Life Insurance and Endowment Contracts

3-22

(1)

Income from Discharge of Indebtedness

3-23

(1)

Income Passed Through to Taxpayer

3-23

(1)

Other Items of Gross Income

3-23

(1)

Prizes, Awards, Gambling Winnings, and Treasure Finds

3-24

(1)

Illegal Income

3-24

(1)

Unemployment Compensation

3-24

(1)

Social Security Benefits

3-24

(1)

Insurance Proceeds and Court Awards

3-26

(1)

Recovery of Previously Deducted Amounts

3-26

(1)

Claim of Right

3-27

(1)

Tax Planning Considerations

3-27

(1)

Shifting Income

3-27

(1)

Divorce Settlements

3-28

(1)

Prepaid Income

3-28

(1)

Taxable, Tax-Exempt, or Tax-Deferred Bonds

3-29

(1)

Reporting Savings Bond Interest

3-29

(1)

Deferred Compensation Arrangements

3-30

(1)

Compliance and Procedural Considerations

3-30

(1)

Problem Materials

3-31

(1)

Discussion Questions

3-31

(1)

Issue Identification Questions

3-34

(1)

Problems

3-35

(1)

Comprehensive Problems

3-38

(1)

Tax Strategy Problems

3-38

(1)

Tax Form/Return Preparation Problem

3-39

(1)

Case Study Problems

3-39

(1)

Tax Research Problem

3-40

(1)

Chapter 4 Gross Income: Exclusions

4-1

(1)

Items That Are Not Income

4-2

(1)

Unrealized Income

4-2

(1)

Self-Help Income

4-3

(1)

Rental Value of Personal-Use Property

4-3

(1)

Selling Price of Property

4-3

(1)

Major Statutory Exclusions

4-4

(1)

Gifts and Inheritances

4-4

(1)

Life Insurance Proceeds

4-5

(1)

Awards for Meritorious Achievement

4-7

(1)

Scholarships and Fellowships

4-7

(1)

Distributions from Qualified Tuition Programs

4-7

(1)

Payments for Injury and Sickness

4-8

(1)

Employee Fringe Benefits

4-10

(1)

Foreign-Earned Income Exclusion

4-19

(1)

Income from the Discharge of a Debt

4-20

(1)

Exclusion for Gain from Small Business Stock

4-22

(1)

Other Exclusions

4-22

(1)

Tax Planning Considerations

4-23

(1)

Employee Fringe Benefits

4-23

(1)

Self-Help Income and Use of Personally Owned Property

4-24

(1)

Compliance and Procedural Considerations

4-24

(1)

Problem Materials

4-25

(1)

Discussion Questions

4-25

(1)

Issue Identification Questions

4-26

(1)

Problems

4-26

(1)

Comprehensive Problem

4-30

(1)

Tax Strategy Problems

4-30

(1)

Tax Form/Return Preparation Problems

4-31

(1)

Case Study Problems

4-31

(1)

Tax Research Problems

4-32

(1)

Chapter 5 Property Transactions: Capital Gains And Losses

5-1

(1)

Determination of Gain or Loss

5-3

(1)

Realized Gain or Loss

5-3

(1)

Recognized Gain or Loss

5-5

(1)

Basis Considerations

5-5

(1)

Cost of Acquired Property

5-5

(1)

Property Received as a Gift: Gifts After 1921

5-7

(1)

Property Received from a Decedent

5-8

(1)

Property Converted from Personal Use to Business Use

5-10

(1)

Allocation of Basis

5-11

(1)

Definition of a Capital Asset

5-13

(1)

Influence of the Courts

5-14

(1)

Other IRC Provisions Relevant to Capital Gains and Losses

5-14

(1)

Tax Treatment for Capital Gains and Losses of Noncorporate Taxpayers

5-16

(1)

Capital Gains

5-16

(1)

Adjusted Net Capital Gains (ANCG)

5-18

(1)

Capital Losses

5-19

(1)

Tax Treatment of Capital Gains and Losses: Corporate Taxpayers

5-22

(1)

Sale or Exchange

5-22

(1)

Worthless Securities

5-23

(1)

Retirement of Debt Instruments

5-23

(1)

Options

5-26

(1)

Patents

5-27

(1)

Franchises, Trademarks, and Trade Names

5-27

(1)

Lease Cancellation Payments

5-28

(1)

Holding Period

5-29

(1)

Property Received as a Gift

5-29

(1)

Property Received from a Decedent

5-29

(1)

Nontaxable Exchanges

5-30

(1)

Receipt of Nontaxable Stock Dividends and Stock Rights

5-30

(1)

Justification for Preferential Treatment of Net Capital Gains

5-30

(1)

Mobility of Capital

5-31

(1)

Mitigation of the Effects of Inflation and the Progressive Tax System

5-31

(1)

Lowers the Cost of Capital

5-31

(1)

Tax Planning Considerations

5-32

(1)

Selection of Property to Transfer by Gift

5-32

(1)

Selection of Property to Transfer at Time of Death

5-33

(1)

Compliance and Procedural Considerations

5-33

(1)

Documentation of Basis

5-33

(1)

Reporting of Capital Gains and Losses on Schedule D

5-34

(1)

Problem Materials

5-41

(1)

Discussion Questions

5-41

(1)

Issue Identification Questions

5-42

(1)

Problems

5-42

(1)

Comprehensive Problem

5-47

(1)

Tax Strategy Problems

5-47

(1)

Tax Form/Return Preparation Problems

5-48

(1)

Case Study Problems

5-49

(1)

Tax Research Problems

5-49

(1)

Chapter 6 Deductions And Losses

6-1

(1)

Classifying Deductions as For Versus From Adjusted Gross Income (AGI)

6-3

(1)

Criteria for Deducting Business and Investment Expenses

6-4

(1)

Business or Investment Activity

6-5

(1)

Ordinary Expense

6-7

(1)

Necessary Expense

6-7

(1)

Reasonable Expense

6-8

(1)

Expenses and Losses Incurred Directly by the Taxpayer

6-8

(1)

General Restrictions on the Deductibility of Expenses

6-9

(1)

Capitalization Versus Expense Deduction

6-10

(1)

Expenses Related to Exempt Income

6-11

(1)

Expenditures Contrary to Public Policy

6-12

(1)

Other Expenditures Specifically Disallowed

6-14

(1)

Proper Substantiation Requirement

6-17

(1)

When an Expense Is Deductible

6-18

(1)

Cash Method

6-18

(1)

Accrual Method

6-20

(1)

Special Disallowance Rules

6-23

(1)

Wash Sales

6-23

(1)

Transactions Between Related Parties

6-26

(1)

Hobby Activities

6-29

(1)

Vacation Home

6-30

(1)

Expenses of an Office in the Home

6-34

(1)

Tax Planning Considerations

6-35

(1)

Hobby Losses

6-35

(1)

Unreasonable Compensation

6-36

(1)

Timing of Deductions

6-36

(1)

Compliance and Procedural Considerations

6-37

(1)

Proper Classification of Deductions

6-37

(1)

Proper Substantiation

6-37

(1)

Business Versus Hobby

6-37

(1)

Problem Materials

6-38

(1)

Discussion Questions

6-38

(1)

Issue Identification Questions

6-39

(1)

Problems

6-40

(1)

Comprehensive Problems

6-45

(1)

Tax Strategy Problems

6-46

(1)

Tax Form/Return Preparation Problems

6-46

(1)

Case Study Problem

6-49

(1)

Tax Research Problems

6-49

(1)

Chapter 7 Itemized Deductions

7-1

(1)

Medical Expenses

7-2

(1)

Qualified Individuals

7-2

(1)

Qualified Medical Expenses

7-3

(1)

Amount and Timing of Deduction

7-6

(1)

Taxes

7-9

(1)

Definition of a Tax

7-9

(1)

Deductible Taxes

7-9

(1)

Limits on Itemized Deductions for State and Local Taxes

7-9

(1)

State and Local Income Taxes

7-10

(1)

State and Local Sales Taxes

7-10

(1)

Personal Property Taxes

7-10

(1)

Real Estate Taxes

7-11

(1)

Self-Employment Tax

7-12

(1)

Nondeductible Taxes

7-12

(1)

Interest

7-12

(1)

Definition of Interest

7-13

(1)

Classification of Interest Expense

7-13

(1)

Timing of the Interest Deduction

7-19

(1)

Charitable Contributions

7-21

(1)

Qualifying Organization

7-21

(1)

Type of Property Contributed

7-22

(1)

Deduction Limitations

7-25

(1)

Application of Carryovers

7-26

(1)

Special Rules for Charitable Contributions Made by Corporations

7-27

(1)

Summary of Charitable Contributions Deduction Limitations

7-27

(1)

Casualty and Theft Losses

7-28

(1)

Tax Planning Considerations

7-29

(1)

Medical Expense Deduction

7-29

(1)

Interest Expense Deduction

7-30

(1)

Deduction for Charitable Contributions

7-31

(1)

Compliance and Procedural Considerations

7-32

(1)

Medical Expenses

7-32

(1)

Charitable Contributions

7-32

(1)

Taxes

7-34

(1)

Problem Materials

7-36

(1)

Discussion Questions

7-36

(1)

Issue Identification Questions

7-37

(1)

Problems

7-38

(1)

Comprehensive Problem

7-41

(1)

Tax Strategy Problems

7-42

(1)

Tax Form/Return Preparation Problems

7-42

(1)

Case Study Problems

7-44

(1)

Tax Research Problems

7-45

(1)

Chapter 8 Losses And Bad Debts

8-1

(1)

Transactions That May Result in Losses

8-2

(1)

Sale or Exchange of Property

8-2

(1)

Expropriated, Seized, Confiscated, or Condemned Property

8-3

(1)

Abandoned Property

8-3

(1)

Worthless Securities

8-3

(1)

Demolition of Property

8-4

(1)

Classifying the Loss on the Taxpayer's Tax Return

8-4

(1)

Ordinary Versus Capital Loss

8-5

(1)

Disallowance Possibilities

8-6

(1)

Passive Losses

8-7

(1)

Computation of Passive Losses and Credits

8-7

(1)

Carryovers

8-8

(1)

Definition of a Passive Activity

8-10

(1)

Taxpayers Subject to Passive Loss Rules

8-12

(1)

Real Estate Businesses

8-14

(1)

Other Rental Real Estate Activities

8-15

(1)

Casualty and Theft Losses

8-17

(1)

Casualty Defined

8-17

(1)

Theft Defined

8-19

(1)

Deductible Amount of Casualty Loss

8-19

(1)

Limitations on Personal-Use Property

8-20

(1)

Netting Casualty Gains and Losses on Personal-Use Property

8-21

(1)

Casualty Gains and Losses Attributable to Business and Investment Property

8-22

(1)

Timing of Casualty Loss Deduction

8-22

(1)

Bad Debts

8-24

(1)

Bona Fide Debtor-Creditor Relationship

8-24

(1)

Taxpayer's Basis in the Debt

8-25

(1)

Debt Must Be Worthless

8-26

(1)

Nonbusiness Bad Debts

8-26

(1)

Business Bad Debts

8-28

(1)

Deposits in Insolvent Financial Institutions

8-28

(1)

Net Operating Losses

8-29

(1)

Computing the Net Operating Loss for Individuals

8-29

(1)

Carryover Periods

8-32

(1)

Excess Business Losses

8-33

(1)

Tax Planning Considerations

8-33

(1)

Bad Debts

8-33

(1)

Casualties

8-34

(1)

Compliance and Procedural Considerations

8-34

(1)

Casualty Losses

8-34

(1)

Worthless Securities

8-34

(1)

Problem Materials

8-35

(1)

Discussion Questions

8-35

(1)

Issue Identification Questions

8-37

(1)

Problems

8-37

(1)

Tax Strategy Problems

8-41

(1)

Tax Form/Return Preparation Problems

8-42

(1)

Case Study Problems

8-44

(1)

Tax Research Problem

8-44

(1)

Chapter 9 Business And Employee Expenses And Deferred Compensation

9-1

(1)

Part I: Employee and Self-Employed Expenses

9-2

(1)

Classification and Limitations of Employee Expenses

9-2

(1)

Nature of the Employment Relationship

9-3

(1)

Limitations on Unreimbursed Employee Expenses

9-4

(1)

Travel Expenses

9-5

(1)

Deductibility of Travel Expenses

9-5

(1)

Definition of Travel Expenses

9-6

(1)

General Qualification Requirements

9-6

(1)

Business Versus Pleasure

9-8

(1)

Foreign Travel

9-9

(1)

Additional Limitations on Travel Expenses

9-9

(1)

Transportation Expenses

9-10

(1)

Definition and Classification

9-10

(1)

Treatment of Automobile Expenses

9-11

(1)

Reimbursement of Automobile Expenses

9-13

(1)

Entertainment Expenses

9-13

(1)

50% Disallowance for Meal and Entertainment Expenses

9-14

(1)

Classification of Expenses

9-14

(1)

Business Meals

9-15

(1)

Entertainment Facilities and Club Dues

9-16

(1)

Business Gifts

9-16

(1)

Limitations on Entertainment Tickets

9-17

(1)

Reimbursed Employee Business Expenses

9-17

(1)

Moving Expenses

9-20

(1)

Expense Classification

9-21

(1)

Definition of Moving Expenses

9-21

(1)

Treatment of Employer Reimbursements

9-22

(1)

Education Expenses

9-22

(1)

Classification of Education Expenses

9-23

(1)

General Requirements for a Deduction

9-24

(1)

Office in Home Expenses

9-25

(1)

General Requirements for a Deduction

9-25

(1)

Deductions and Limitations

9-26

(1)

Part II: Deferred Compensation

9-28

(1)

Qualified Pension and Profit-Sharing Plans

9-29

(1)

Qualification Requirements for a Qualified Plan

9-30

(1)

Tax Treatment to Employees and Employers

9-31

(1)

Nonqualified Plans

9-33

(1)

Employee Stock Options

9-35

(1)

Plans for Self-Employed Individuals

9-37

(1)

Simplified Employee Pensions (SEP IRAs)

9-39

(1)

Simple Retirement Plans

9-39

(1)

Individual Retirement Accounts (IRAs)

9-39

(1)

Traditional IRA

9-40

(1)

Roth IRA

9-41

(1)

Coverdell Education Savings Account

9-44

(1)

Health Savings Accounts

9-45

(1)

Tax Planning Considerations

9-45

(1)

Moving Expenses

9-45

(1)

Providing Nontaxable Compensation to Employees

9-46

(1)

Rollovers to Roth IRA

9-46

(1)

Compliance and Procedural Considerations

9-47

(1)

Substantiating Travel and Entertainment Expenses

9-47

(1)

Reporting Employee Business Expenses

9-47

(1)

Reporting Office in Home Expenses

9-48

(1)

Qualification of Pension and Profit-Sharing Plans

9-48

(1)

Problem Materials

9-51

(1)

Discussion Questions

9-51

(1)

Issue Identification Questions

9-54

(1)

Problems

9-54

(1)

Comprehensive Problem

9-61

(1)

Tax Strategy Problem

9-62

(1)

Tax Form/Return Preparation Problems

9-62

(1)

Case Study Problems

9-63

(1)

Tax Research Problem

9-64

(1)

Chapter 10 Depreciation, Cost Recovery, Amortization, And Depletion

10-1

(1)

Depreciation and Cost Recovery

10-2

(1)

General Considerations

10-2

(1)

Depreciation Methods

10-4

(1)

Calculation of Depreciation

10-5

(1)

MACRS Restrictions

10-12

(1)

Amortization

10-17

(1)

Sec. 197 Intangibles

10-17

(1)

Research and Experimental Expenditures

10-19

(1)

Computer Software

10-20

(1)

Depletion, Intangible Drilling and Development Costs

10-21

(1)

Depletion Methods

10-22

(1)

Treatment of Intangible Drilling and Development Costs

10-23

(1)

Tax Planning Considerations

10-24

(1)

Alternative Depreciation System Under MACRS

10-24

(1)

Use of Units of Production Depreciation

10-24

(1)

Structuring a Business Combination

10-24

(1)

Compliance and Procedural Considerations

10-25

(1)

Reporting Cost Recovery, Depreciation, Depletion, and Amortization Deductions

10-25

(1)

Problem Materials

10-28

(1)

Discussion Questions

10-28

(1)

Issue Identification Questions

10-30

(1)

Problems

10-30

(1)

Comprehensive Problem

10-35

(1)

Tax Strategy Problem

10-36

(1)

Tax Form/Return Preparation Problems

10-36

(1)

Case Study Problems

10-37

(1)

Tax Research Problem

10-37

(1)

Chapter 11 Accounting Periods And Methods

11-1

(1)

Accounting Periods

11-2

(1)

Required Payments and Fiscal Years

11-3

(1)

Changes in the Accounting Period

11-4

(1)

Returns for Periods of Less than 12 Months

11-5

(1)

Overall Accounting Methods

11-7

(1)

Cash Receipts and Disbursements Method

11-7

(1)

Accrual Method

11-9

(1)

Hybrid Method

11-10

(1)

Inventories

11-11

(1)

Determination of Inventory Cost

11-11

(1)

Special Accounting Methods

11-15

(1)

Long-Term Contracts

11-15

(1)

Installment Sales Method

11-17

(1)

Deferred Payment Sales

11-21

(1)

Imputed Interest

11-22

(1)

Imputed Interest Computation

11-23

(1)

Accrual of Interest

11-23

(1)

Gift, Shareholder, and Other Loans

11-24

(1)

Change in Accounting Methods

11-25

(1)

Amount of Change

11-26

(1)

Reporting the Amount of the Change

11-27

(1)

Obtaining IRS Consent

11-27

(1)

Tax Planning Considerations

11-28

(1)

Accounting Periods

11-28

(1)

Accounting Methods

11-28

(1)

Installment Sales

11-28

(1)

Compliance and Procedural Considerations

11-28

(1)

Reporting Installment Sales on Form 6252

11-28

(1)

Procedures for Changing to LIFO

11-30

(1)

Problem Materials

11-30

(1)

Discussion Questions

11-30

(1)

Issue Identification Questions

11-31

(1)

Problems

11-32

(1)

Comprehensive Problem

11-34

(1)

Tax Strategy Problems

11-35

(1)

Tax Form/Return Preparation Problem

11-35

(1)

Case Study Problems

11-35

(1)

Tax Research Problems

11-36

(1)

Chapter 12 Property Transactions: Nontaxable Exchanges

12-1

(1)

Like-Kind Exchanges

12-2

(1)

Like-Kind Property Defined

12-2

(1)

A Direct Exchange Must Occur

12-4

(1)

Three-Party Exchanges

12-4

(1)

Receipt of Boot

12-5

(1)

Basis of Property Received

12-6

(1)

Exchanges Between Related Parties

12-7

(1)

Transfer of Non-Like-Kind Property

12-8

(1)

Holding Period for Property Received

12-8

(1)

Involuntary Conversions

12-9

(1)

Involuntary Conversion Defined

12-10

(1)

Tax Treatment of Gain Due to Involuntary Conversion into Boot

12-10

(1)

Replacement Property

12-12

(1)

Obtaining Replacement Property

12-13

(1)

Time Requirements for Replacement

12-14

(1)

Sale of Principal Residence

12-15

(1)

Principal Residence Defined

12-16

(1)

Sale of More than One Principal Residence Within a Two-Year Period

12-17

(1)

Nonqualified Use After 2008

12-19

(1)

Involuntary Conversion of a Principal Residence

12-20

(1)

Tax Planning Considerations

12-20

(1)

Avoiding the Like-Kind Exchange Provisions

12-20

(1)

Sale of a Principal Residence

12-21

(1)

Compliance and Procedural Considerations

12-22

(1)

Reporting of Involuntary Conversions

12-22

(1)

Reporting of Sale or Exchange of a Principal Residence

12-23

(1)

Problem Materials

12-23

(1)

Discussion Questions

12-23

(1)

Issue Identification Questions

12-24

(1)

Problems

12-25

(1)

Comprehensive Problem

12-29

(1)

Tax Strategy Problem

12-29

(1)

Tax Form/Return Preparation Problems

12-30

(1)

Case Study Problem

12-31

(1)

Tax Research Problems

12-31

(1)

Chapter 13 Property Transactions: Section 1231 And Recapture

13-1

(1)

History of Sec. 1231

13-2

(1)

Overview of Basic Tax Treatment for Sec. 1231

13-3

(1)

Net Gains

13-3

(1)

Net Losses

13-3

(1)

Tax Rate for Net Sec. 1231 Gain

13-4

(1)

Section 1231 Property

13-5

(1)

Section 1231 Property Defined

13-5

(1)

Real or Depreciable Property Used in Trade or Business

13-5

(1)

Involuntary Conversions

13-6

(1)

Condemnations

13-6

(1)

Other Involuntary Conversions

13-7

(1)

Procedure for Sec. 1231 Treatment

13-7

(1)

Recapture Provisions of Sec. 1245

13-8

(1)

Purpose of Sec. 1245

13-9

(1)

Recapture Provisions of Sec. 1250

13-10

(1)

Purpose of Sec. 1250

13-11

(1)

Section 1250 Property Defined

13-11

(1)

Unrecaptured Section 1250 Gain

13-12

(1)

Taxation of Gains on Sale or Exchange of Depreciable Real Property

13-12

(1)

Low-Income Housing

13-15

(1)

Additional Recapture for Corporations

13-16

(1)

Summary of Secs. 1231, 1245, and 1250 Gains

13-17

(1)

Recapture Provisions-Other Applications

13-18

(1)

Gifts of Property Subject to Recapture

13-18

(1)

Transfer of Property Subject to Recapture at Death

13-18

(1)

Charitable Contributions

13-18

(1)

Like-Kind Exchanges

13-19

(1)

Involuntary Conversions

13-19

(1)

Installment Sales

13-19

(1)

Section 179 Expensing Election

13-20

(1)

Conservation and Land Clearing Expenditures

13-20

(1)

Intangible Drilling Costs and Depletion

13-21

(1)

Gain on Sale of Depreciable Property Between Related Parties

13-22

(1)

Tax Planning Considerations

13-23

(1)

Avoiding the Recapture Provisions

13-23

(1)

Compliance and Procedural Considerations

13-24

(1)

Reporting Sec. 1231 Gains and Losses on Form 4797

13-24

(1)

Reporting Gains Recaptured as Ordinary Income on Form 4797

13-24

(1)

Reporting Casualty or Theft Gain or Loss on Form 4684

13-24

(1)

Problem Materials

13-28

(1)

Discussion Questions

13-28

(1)

Issue Identification Questions

13-29

(1)

Problems

13-30

(1)

Comprehensive Problem

13-35

(1)

Tax Strategy Problems

13-35

(1)

Tax Form/Return Preparation Problems

13-36

(1)

Case Study Problems

13-36

(1)

Tax Research Problem

13-37

(1)

Chapter 14 Special Tax Computation Methods, Tax Credits, And Payment Of Tax

14-1

(1)

Alternative Minimum Tax

14-2

(1)

AMT Computation

14-3

(1)

AMT Tax Rates and Brackets

14-3

(1)

AMT Exemption Amount

14-3

(1)

AMT Tax Preference Items

14-4

(1)

AMT Adjustments

14-4

(1)

AMT Credits

14-6

(1)

Summary Illustration of the AMT Computation

14-7

(1)

Self-Employment Tax

14-8

(1)

What Constitutes Self-Employment Income

14-9

(1)

Personal and Business Tax Credits

14-10

(1)

Use and Importance of Tax Credits

14-10

(1)

Value of a Credit Versus a Deduction

14-10

(1)

Nonrefundable Personal Tax Credits

14-11

(1)

Foreign Tax Credit

14-17

(1)

Business Related Tax Credits

14-19

(1)

Refundable Personal Credits

14-23

(1)

Provisions Related to Health Insurance

14-24

(1)

Health Insurance Premium Assistance Credit (Also Known as Premium Tax Credit)

14-24

(1)

Payment of Taxes

14-26

(1)

Withholding of Taxes

14-27

(1)

Estimated Tax Payments

14-28

(1)

Tax Planning Considerations

14-30

(1)

Avoiding the Alternative Minimum Tax

14-31

(1)

Avoiding the Underpayment Penalty for Estimated Tax

14-31

(1)

Cash-Flow Considerations

14-31

(1)

Use of General Business Tax Credits

14-31

(1)

Foreign Tax Credits and the Foreign Earned Income Exclusion

14-32

(1)

Compliance and Procedural Considerations

14-32

(1)

Alternative Minimum Tax (AMT) Filing Procedures

14-32

(1)

Withholdings and Estimated Tax Payments

14-32

(1)

General Business Tax Credits

14-33

(1)

Nonrefundable Personal Tax Credits

14-33

(1)

Problem Materials

14-32

(1)

Discussion Questions

14-33

(1)

Issue Identification Questions

14-35

(1)

Problems

14-36

(1)

Comprehensive Problem

14-40

(1)

Tax Strategy Problem

14-41

(1)

Tax Form/Return Preparation Problems

14-42

(1)

Case Study Problems

14-43

(1)

Tax Research Problem

14-43

(1)

Chapter 15 Tax Research

15-1

(1)

Overview of Tax Research

15-2

(1)

Steps in the Tax Research Process

15-3

(1)

Importance of the Facts to the Tax Consequences

15-5

(1)

Creating a Factual Situation Favorable to the Taxpayer

15-6

(1)

The Sources of Tax Law

15-7

(1)

The Legislative Process

15-7

(1)

The Internal Revenue Code

15-8

(1)

Treasury Regulations

15-9

(1)

Administrative Pronouncements

15-11

(1)

Judicial Decisions

15-14

(1)

Tax Treaties

15-24

(1)

Tax Periodicals

15-24

(1)

Tax Services

15-25

(1)

The Internet as a Research Tool

15-26

(1)

Keyword Searches

15-27

(1)

Search by Citation

15-28

(1)

Noncommercial Internet Services

15-28

(1)

Citators

15-28

(1)

Using the Citator

15-30

(1)

Professional Guidelines for Tax Services

15-30

(1)

Treasury Department Circular 230

15-30

(1)

AICPA's Statements on Tax Standards

15-31

(1)

Sample Work Papers and Client Letter

15-34

(1)

Problem Materials

15-34

(1)

Discussion Questions

15-34

(1)

Problems

15-35

(1)

Comprehensive Problem

15-38

(1)

Tax Strategy Problem

15-38

(1)

Case Study Problem

15-39

(1)

Tax Research Problems

15-39

(1)

Chapter 16 Corporations

16-1

(1)

Definition of a Corporation

16-2

(1)

Similarities and Differences Between the Taxation of Corporations and Individuals

16-3

(1)

Specific Rules Applicable to Corporations

16-4

(1)

Capital Gains and Losses

16-4

(1)

Dividends-Received Deduction

16-5

(1)

Net Operating Losses

16-6

(1)

Charitable Contributions

16-7

(1)

Compensation Deduction Limitation for Publicly Held Corporations

16-8

(1)

Computation of Tax

16-9

(1)

Computation of Taxable Income

16-9

(1)

Computation of Regular Tax

16-9

(1)

The Corporate Alternative Minimum Tax (AMT) and the Minimum Tax Credit (MTC)

16-10

(1)

Penalty Taxes

16-11

(1)

Computation of Tax for Controlled Groups

16-14

(1)

Consolidated Returns

16-16

(1)

Transfers of Property to Controlled Corporations

16-17

(1)

Section 351 Nonrecognition Requirements

16-17

(1)

Basis Considerations

16-18

(1)

Treatment of Liabilities

16-19

(1)

Corporate Capital Structure

16-21

(1)

Earnings and Profits

16-21

(1)

Calculation of Earnings and Profits

16-21

(1)

Current Versus Accumulated E&P

16-22

(1)

Noncash Distributions

16-24

(1)

Tax Consequences to the Shareholders

16-24

(1)

Tax Consequences to the Distributing Corporation

16-24

(1)

Stock Redemptions

16-25

(1)

Determining Whether a Redemption Is a Dividend or Capital Gain

16-26

(1)

Corporate Distributions in Complete Liquidation

16-28

(1)

Tax Consequences to the Liquidating Corporation

16-28

(1)

Tax Consequences to the Shareholders

16-29

(1)

Section 332: Liquidation of a Subsidiary Corporation

16-29

(1)

Tax Planning Considerations

16-30

(1)

Capital Structure and Section 1244

16-30

(1)

Dividend Policy

16-31

(1)

Use of Losses

16-31

(1)

Charitable Contributions

16-31

(1)

Dividends-Received Deduction

16-31

(1)

Reduced Taxes on Taxpayer Stock Sales

16-32

(1)

Compliance and Procedural Considerations

16-32

(1)

Filling Requirements

16-32

(1)

Schedule M-1 and M-2 Reconciliations

16-33

(1)

Schedule M-3 Reconciliation

16-34

(1)

Maintenance of E&P Records

16-34

(1)

Problem Materials

16-34

(1)

Discussion Questions

16-34

(1)

Issue Identification Questions

16-39

(1)

Problems

16-40

(1)

Tax Strategy Problems

16-45

(1)

Tax Form/Return Preparation Problems

16-46

(1)

Case Study Problems

16-47

(1)

Tax Research Problems

16-48

(1)

Chapter 17 Partnerships And S Corporations

17-1

(1)

Types of Pass-Through Entities

17-2

(1)

Partnerships

17-2

(1)

S Corporations

17-3

(1)

Limited Liability Companies

17-3

(1)

Limited Liability Partnerships

17-4

(1)

Taxation of Partnerships

17-4

(1)

Formation of a Partnership

17-4

(1)

Partnership Operations

17-8

(1)

Special Allocations

17-9

(1)

Allocation of Partnership Income, Deductions, Losses, and Credits to Partners

17-10

(1)

Basis Adjustments for Operating Items

17-11

(1)

Special Deductions and Limitations

17-12

(1)

Limitations on Losses and Restoration of Basis

17-14

(1)

Transactions Between a Partner and the Partnership

17-15

(1)

Partnership Distributions

17-16

(1)

Sale of a Partnership Interest

17-17

(1)

Optional and Mandatory Basis Adjustments

17-19

(1)

Partnership Elections

17-20

(1)

Taxation of S Corporations

17-21

(1)

Qualification Requirements

17-21

(1)

Election Requirements

17-23

(1)

Termination Conditions

17-24

(1)

S Corporation Operations

17-25

(1)

Basis Adjustments to S Corporation Stock

17-27

(1)

S Corporation Losses and Limitations

17-28

(1)

Other S Corporation Considerations

17-30

(1)

Tax Planning Considerations

17-33

(1)

Use of Operating Losses

17-33

(1)

Income Shifting Among Family Members

17-34

(1)

Optional Basis Adjustment Election Under Sec. 754

17-34

(1)

Compliance and Procedural Considerations

17-35

(1)

Partnership Filing Requirements and Elections

17-35

(1)

Reporting Partnership Items on Form 1065

17-35

(1)

S Corporation Filing Requirements and Accounting Method Elections

17-36

(1)

Reporting S Corporation Items on Form 1120S

17-36

(1)

Comparison of Alternative Forms of Business Organizations

17-36

(1)

Problem Materials

17-36

(1)

Discussion Questions

17-36

(1)

Issue Identification Questions

17-41

(1)

Problems

17-41

(1)

Comprehensive Problem

17-47

(1)

Tax Strategy Problems

17-48

(1)

Tax Form/Return Preparation Problems

17-49

(1)

Case Study Problems

17-49

(1)

Tax Research Problems

17-50

(1)

Chapter 18 Taxes And Investment Planning

18-1

Investment Models

18-2

(1)

The Current Model

18-2

(1)

The Deferred Model

18-5

(1)

The Exempt Model

18-10

(1)

The Pension Model

18-10

(1)

Multiperiod Strategies

18-14

(1)

Summary and Comparison of Basic Investment Models

18-15

(1)

Other Applications of Investment Models

18-15

(1)

Roth Conversion Decision

18-16

(1)

Pass-Through Entity Versus C Corporation

18-19

(1)

Implicit Taxes and Clienteles

18-24

(1)

Problem Materials

18-27

Discussion Questions

18-27

(1)

Problems

18-28

Tables

2017 Tax Tables and Rate Schedules and 2018 Withholding Tables (Partial)

T-1

Appendices

Appendix A Tax Research Working Paper File

A-1

Appendix B Tax Forms

B-1

Appendix C MACRS Tables

C-1

Appendix D Glossary

D-1

Appendix E AICPA Statements on Standards for Tax Services Nos. 1-7

E-1

Appendix F Index of Code Sections

F-1

Appendix G Index of Treasury Regulations

G-1

Appendix H Index of Government Promulgations

H-1

Appendix I Index of Court Cases

I-1

Appendix J Subject Index

J-1

Pearson's Federal Taxation 2019 Individuals Plus Mylab Accounting with Pearson Etext -- Access Card Package 32nd ed. [Multiple-component retail product]

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