1. Preface
2. Brief Contents
3. Contents
4. Part 1: Introduction to Taxation and Business Entities
5. Chapter 1: Understanding and Working with the Federal Tax Law
6. The Big Picture: Importance of Tax Research
7. 1-1 The Whys of the Tax Law
8. 1-2 Summary
9. 1-3 Reconciling Accounting Concepts
10. 1-4 Working with the Tax Law – Tax Sources
11. 1-5 Working with the Tax Law – Locating and Using Tax Sources
12. 1-6 Working with the Tax Law – Tax Research
13. 1-7 Working with the Tax Law – Tax Planning
14. 1-9 Taxation on the CPA Examination
15. Key Terms
16. Discussion Questions
17. Problems
18. Research Problems
19. Chapter 2: The Deduction for Qualified Business Income for Noncorporate Taxpayers
20. The Big Picture: Entrepreneurial Pursuits
21. 2-1 Tax Treatment of Various Business Forms
22. 2-2 The Challenges of Taxing Business Activities:Entity Tax Rates
23. 2-3 The Deduction for Qualified Business Income
24. 2-4 Tax Planning
25. Key Terms
26. Discussion Questions
27. Computational Exercises
28. Problems
29. Research Problems
30. Becker CPA Review Questions
31. Part 2: Corporations
32. Chapter 3: Corporations: Introduction and Operating Rules
33. The Big Picture: A Half-Baked Idea?
34. 3-1 An Introduction to the Income Taxation of Corporations
35. 3-2 Determining the Corporate Income Tax Liability
36. 3-3 Procedural Matters
37. 3-4 Tax Planning
38. Key Terms
39. Discussion Questions
40. Computational Exercises
41. Problems
42. Research Problems
43. Becker CPA Review Questions
44. Chapter 4: Corporations: Organization and Capital Structure
45. The Big Picture: The Vehicle for Business Growth Is the Corporate Form
46. 4-1 Organization of and Transfers to Controlled Corporations
47. 4-2 Capital Structure of a Corporation
48. 4-3 Investor Losses
49. 4-4 Gain from Qualified Small Business Stock
50. 4-5 Tax Planning
51. Key Terms
52. Discussion Questions
53. Computational Exercises
54. Problems
55. Research Problems
56. Becker CPA Review Questions
57. Chapter 5: Corporations: Earnings & Profits and Dividend Distributions
58. The Big Picture: Taxing Corporate Distributions
59. 5-1 Corporate Distributions – Overview
60. 5-2 Earnings and Profits (E & P) – S 312
61. 5-3 Dividends
62. 5-4 Tax Planning
63. Key Terms
64. Discussion Questions
65. Computational Exercises
66. Problems
67. Research Problems
68. Becker CPA Review Questions
69. Chapter 6: Corporations: Redemptions and Liquidations
70. The Big Picture: Family Corporations and Stock Redemptions
71. 6-1 Stock Redemptions – In General
72. 6-2 Stock Redemptions – Sale or Exchange Treatment
73. 6-3 Stock Redemptions – Effect on the Corporation
74. 6-4 Stock Redemptions – Preferred Stock Bailouts
75. 6-5 Liquidations – In General
76. 6-6 Liquidations – Effect on the Distributing Corporation
77. 6-7 Liquidations – Effect on the Shareholder
78. 6-8 Liquidations – Parent-Subsidiary Situations
79. 6-9 Tax Planning
80. Key Terms
81. Discussion Questions
82. Computational Exercises
83. Problems
84. Research Problems
85. Becker CPA Review Questions
86. Chapter 7: Corporations: Reorganizations
87. The Big Picture: Structuring Acquisitions
88. 7-1 Corporate Reorganizations
89. 7-2 Types of Tax-Free Reorganizations
90. 7-3 Judicial Doctrines
91. 7-4 Tax Attribute Carryovers
92. 7-5 Tax Planning
93. Key Terms
94. Discussion Questions
95. Computational Exercises
96. Problems
97. Research Problems
98. Chapter 8: Consolidated Tax Returns
99. The Big Picture: A Corporation Contemplates a Merger
100. 8-1 The Consolidated Return Rules
101. 8-2 Assessing Consolidated Return Status
102. 8-3 Electing Consolidated Return Status
103. 8-4 Stock Basis of Subsidiary
104. 8-5 Consolidated Taxable Income
105. 8-6 Tax Planning
106. Key Terms
107. Discussion Questions
108. Computational Exercises
109. Problems
110. Research Problems
111. Becker CPA Review Question
112. Chapter 9: Taxation of International Transactions
113. The Big Picture: Going International
114. 9-1 Overview of International Taxation
115. 9-2 Tax Treaties
116. 9-3 Sourcing of Income and Deductions
117. 9-4 Foreign Currency Gain/Loss
118. 9-5 U.S. Persons with Offshore Income
119. 9-6 U.S. Taxation of Nonresident Aliens and Foreign Corporations
120. 9-7 Reporting Requirements
121. 9-8 Tax Planning
122. Key Terms
123. Discussion Questions
124. Computational Exercises
125. Problems
126. Research Problems
127. Becker CPA Review Questions
128. Part 3: Flow-Through Entities
129. Chapter 10: Partnerships: Formation, Operation, and Basis
130. The Big Picture: Why Use a Partnership, Anyway?
131. 10-1 Overview of Partnership Taxation
132. 10-2 Formation of a Partnership: Tax Effects
133. 10-3 Partnership Operations and Reporting
134. 10-4 Partner Calculations and Reporting
135. 10-5 Other Taxes on Partnership Income
136. 10-6 Tax Planning
137. Key Terms
138. Discussion Questions
139. Computational Exercises
140. Problems
141. Research Problems
142. Becker CPA Review Questions
143. Chapter 11: Partnerships: Distributions, Transfer of Interests, and Terminations
144. The Big Picture: The Life Cycle of a Partnership
145. 11-1 Distributions from a Partnership
146. 11-2 Section 736 – Liquidating Distributions to Retiring or Deceased Partners
147. 11-3 Sale of a Partnership Interest
148. 11-4 Other Dispositions of Partnership Interests
149. 11-5 Section 754 – Optional Adjustments to Property Basis
150. 11-6 Other Issues
151. 11-7 Tax Planning
152. Key Terms
153. Discussion Questions
154. Computational Exercises
155. Problems
156. Research Problems
157. Becker CPA Review Questions
158. Chapter 12: S Corporations
159. The Big Picture: Deductibility of Losses and the Choice of Business Entity
160. 12-1 Choice of Business Entity
161. 12-2 Qualifying for S Corporation Status
162. 12-3 Operational Rules
163. 12-4 Tax Planning
164. Key Terms
165. Discussion Questions
166. Computational Exercises
167. Problems
168. Research Problems
169. Becker CPA Review Questions
170. Part 4: Advanced Tax Practice Considerations
171. Chapter 13: Comparative Forms of Doing Business
172. The Big Picture: Selection of a Tax Entity Form
173. 13-1 Organizational Forms in Which Business Maybe Conducted
174. 13-2 Nontax Factors
175. 13-3 Single versus Double Taxation
176. 13-4 Controlling the Entity Tax
177. 13-5 Tax Consequences of Choice of Organizational Form
178. 13-6 FICA, Self-Employment Taxes, and NIIT
179. 13-7 Disposition of a Business or an Ownership Interest
180. 13-8 Converting to Other Entity Types
181. 13-9 Overall Comparison of Forms of Doing Business
182. 13-10 Tax Planning
183. Key Terms
184. Discussion Questions
185. Computational Exercises
186. Problems
187. Research Problems
188. Chapter 14: Taxes in the Financial Statements
189. The Big Picture: Taxes in the Financial Statements
190. 14-1 Accounting for Income Taxes – Basic Principles
191. 14-2 Capturing, Measuring, and Recording Tax Expense – The Provision Process
192. 14-3 Tax Disclosures in the Financial Statements
193. 14-4 Special Issues
194. 14-5 Benchmarking
195. 14-6 Tax Planning
196. Key Terms
197. Discussion Questions
198. Computational Exercises
199. Problems
200. Research Problems
201. Becker CPA Review Questions
202. Chapter 15: Exempt Entities
203. The Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
204. 15-1 Types of Exempt Organizations
205. 15-2 Characteristics of Exempt Entities
206. 15-3 Taxes on Exempt Entities
207. 15-4 Private Foundations and Public Charities
208. 15-5 Unrelated Business Income Tax
209. 15-6 Reporting Requirements
210. 15-7 Tax Planning
211. Key Terms
212. Discussion Questions
213. Computational Exercises
214. Problems
215. Research Problems
216. Becker CPA Review Questions
217. Chapter 16: Multistate Corporate Taxation
218. The Big Picture: Making a Multistate Location Decision
219. 16-1 Corporate State Income Taxation
220. 16-2 Apportionment and Allocation of Income
221. 16-3 The Unitary Theory
222. 16-4 Taxation of S Corporations
223. 16-5 Taxation of Partnerships and LLCs
224. 16-6 Other State and Local Taxes
225. 16-7 Tax Planning
226. Key Terms
227. Discussion Questions
228. Computational Exercises
229. Problems
230. Research Problems
231. Becker CPA Review Questions
232. Chapter 17: Tax Practice and Ethics
233. The Big Picture: A Tax Adviser’s Dilemma
234. 17-1 Tax Administration
235. 17-2 The Tax Profession and Tax Ethics
236. 17-3 Tax Planning
237. Key Terms
238. Discussion Questions
239. Computational Exercises
240. Problems
241. Research Problems
242. Becker CPA Review Questions
243. Part 5: Family Tax Planning
244. Chapter 18: The Federal Gift and Estate Taxes
245. The Big Picture: An Eventful and Final Year
246. 18-1 Transfer Taxes -In General
247. 18-2 The Federal Gift Tax
248. 18-3 The Federal Estate Tax
249. 18-4 The Generation-Skipping Transfer Tax
250. 18-5 Tax Planning
251. Key Terms
252. Discussion Questions
253. Computational Exercises
254. Problems
255. Research Problems
256. Becker CPA Review Questions
257. Chapter 19: Family Tax Planning
258. The Big Picture: Lifetime Giving – The Good and the Bad
259. 19-1 Valuation Concepts
260. 19-2 Income Tax Concepts
261. 19-3 Gift Planning
262. 19-4 Estate Planning
263. Key Terms
264. Discussion Questions
265. Computational Exercises
266. Problems
267. Research Problems
268. Becker CPA Review Questions
269. Chapter 20: Income Taxation of Trusts and Estates
270. The Big Picture: Setting Up a Trust to Protect a Family
271. 20-1 Fiduciary Income Taxation
272. 20-2 Nature of Trust and Estate Taxation
273. 20-3 Taxable Income of Trusts and Estates
274. 20-4 Taxation of Beneficiaries
275. 20-5 Grantor Trusts
276. 20-6 Procedural Matters
277. 20-7 Tax Planning
278. Key Terms
279. Discussion Questions
280. Computational Exercises
281. Problems
282. Research Problems
283. Becker CPA Review Questions
284. Appendix A
285. Tax Formulas, Tax Rate Schedules, and Tables
286. Tax Forms
287. Glossary
288. Table of Code Sections Cited
289. Present Value and Future Value Tables
290. Index

People also search:

South-Western Federal Taxation 2015: Corporations, Partnerships, Estates and Trusts

South-Western Federal Taxation 2015: Corporations, Partnerships, Estates and Trusts 38th pdf

South-Western Federal Taxation 2015

south-western federal taxation pdf