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Essentials of Federal Income Taxation for Individuals and Business (2014)

Essentials of Federal Income Taxation for Individuals and Business (2014)

Essentials of Federal Income Taxation for Individuals and Business (2014)

Author: Linda M. Johnson Ph.D., CPA
Publisher: CCH U.S.
ISBN: 9780808036371
Published In: December 2013
Format: Paperback , 848 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
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Author

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Essentials of Federal Income Taxation for Individuals and Business by Linda M. Johnson features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. Organized to save time, Essentials of Federal Income Taxation builds a firm foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

Overview of the Tax Structure
Tax Determination, Payments and Reporting Procedures
Gross Income Inclusions
Gross Income Exclusions and Deductions for AGI
Personal Itemized Deductions
Other Itemized Deductions
Self-Employment
Depreciation and Amortization
Rental Activities
Property: Basis and Nontaxable Exchanges
Property: Capital Gains and Losses, and Depreciation Recapture
NOLs, AMT, and Business Tax Credits
Withholding, Payroll, and Estimated Taxes
C Corporations
Partnerships and S Corporations

Tax Tables
Earned Income Credit Tables

Linda M. Johnson, Ph.D., CPA, is an instructor at Georgia State University. She is also the co-author of CCH's IRAs After Taxpayer Relief Act of 1997 and New IRA Opportunities After Taxpayer Relief Act of 1997. Her professional work experience includes three years as a tax staff/senior for Arthur Young & Co.

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