Instant download Test bank for McGraw-Hill’s Taxation of Individuals and Business Entities 2016 Edition 7th Edition pdf docx epub after payment.
Product details:
- ISBN-10 : 1259334872
- ISBN-13 : 978-1259334870
- Author: Brian Spilker; Ben Ayers
McGraw-Hill’s Taxation is designed to provide a unique, innovative, and engaging learning experience for students studying taxation. The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum.
Table Of Contents:
- 1 An Introduction to Tax
- Who Cares about Taxes and Why?
- What Qualifies as a Tax?
- How to Calculate a Tax
- Different Ways to Measure Tax Rates
- Tax Rate Structures
- Proportional Tax Rate Structure
- Progressive Tax Rate Structure
- Regressive Tax Rate Structure
- Types of Taxes
- Federal Taxes
- State and Local Taxes
- Implicit Taxes
- Evaluating Alternative Tax Systems
- Sufficiency
- Equity
- Certainty
- Convenience
- Economy
- Evaluating Tax Systems—The Trade-Offs
- Conclusion
- 2 Tax Compliance, the IRS, and Tax Authorities
- Taxpayer Filing Requirements
- Tax Return Due Date and Extensions
- Statute of Limitations
- IRS Audit Selection
- Types of Audits
- Tax Law Sources
- Legislative Sources: Congress and the Constitution
- Judicial Sources: The Courts
- Administrative Sources: The U.S. Treasury
- Tax Research
- Step 1: Understand Facts
- Step 2: Identify Issues
- Step 3: Locate Relevant Authorities
- Step 4: Analyze Tax Authorities
- Step 5: Document and Communicate the Results
- Tax Professional Responsibilities
- Taxpayer and Tax Practitioner Penalties
- Conclusion
- 3 Tax Planning Strategies and Related Limitations
- Basic Tax Planning Overview
- Timing Strategies
- Present Value of Money
- The Timing Strategy When Tax Rates Are Constant
- The Timing Strategy When Tax Rates Change
- Income-Shifting Strategies
- Transactions between Family Members and Limitations
- Transactions between Owners and Their Businesses and Limitations
- Income Shifting across Jurisdictions and Limitations
- Conversion Strategies
- Limitations of Conversion Strategies
- Additional Limitations to Tax Planning Strategies: Judicially Based Doctrines
- Tax Avoidance versus Tax Evasion
- Conclusion
- 4 Individual Income Tax Overview, Dependents, and Filing Status
- The Individual Income Tax Formula
- Gross Income
- Character of Income
- Deductions
- Income Tax Calculation
- Other Taxes
- Tax Credits
- Tax Prepayments
- Dependents of the Taxpayer
- Dependency Requirements
- Filing Status
- Married Filing Jointly and Married Filing Separately
- Qualifying Widow or Widower (Surviving Spouse)
- Single
- Head of Household
- Summary of Income Tax Formula
- Conclusion
- 5 Gross Income and Exclusions
- Realization and Recognition of Income
- What Is Included in Gross Income?
- Other Income Concepts
- When Do Taxpayers Recognize Income?
- Who Recognizes the Income?
- Types of Income
- Income from Services
- Income from Property
- Other Sources of Gross Income
- Exclusion Provisions
- Common Exclusions
- Education-Related Exclusions
- Exclusions That Mitigate Double Taxation
- Sickness and Injury-Related Exclusions
- Deferral Provisions
- Income Summary
- Conclusion
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