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

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

By Linda M. Johnson Ph.D., CPA
CCH U.S. December 2013

Specifications

ISBN-13
9780808036371
Publisher
CCH U.S.
Publication
December 2013
Format
Paperback , 848 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

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.

Table of Contents

  1. Overview of the Tax Structure
  2. Tax Determination, Payments and Reporting Procedures
  3. Gross Income Inclusions
  4. Gross Income Exclusions and Deductions for AGI
  5. Personal Itemized Deductions
  6. Other Itemized Deductions
  7. Self-Employment
  8. Depreciation and Amortization
  9. Rental Activities
  10. Property: Basis and Nontaxable Exchanges
  11. Property: Capital Gains and Losses, and Depreciation Recapture
  12. NOLs, AMT, and Business Tax Credits
  13. Withholding, Payroll, and Estimated Taxes
  14. C Corporations
  15. Partnerships and S Corporations
  • Tax Tables
  • Earned Income Credit Tables

About the Author

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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