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Federal Taxation: Comprehensive Topics (2015)

Federal Taxation: Comprehensive Topics (2015)

Author: Ephraim P. Smith; Philip J. Harmelink; James R. Hasselback
Publisher: CCH U.S.
ISBN: 9780808037965
Published In: March 2014
Format: Paperback , 1216 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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A popular teacher-created combination first- and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation.

CCH's Federal Taxation: Comprehensive Topics (2015) is a popular teacher-created combination first- and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers.

CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed.

Written by top tax teachers from across the country, CCH's Federal Taxation: Comprehensive Topics presents materials in straightforward language to improve student comprehension. Emphasis is given to the most important topics that have the greatest real-world impact.

Comprehensive Topics provides 25 chapters and additional support materials as follows:

Chapter 1 Introduction to Federal Taxation and Understanding the Federal Tax Law
Chapter 2 Tax Research, Practice and Procedure
Chapter 3 Individual Taxation--An Overview
Chapter 4 Gross Income
Chapter 5 Gross Income--Exclusions
Chapter 6 Deductions: General Concepts and Trade or Business Deductions
Chapter 7 Deductions: Business/Investment Losses and Passive Activity Losses
Chapter 8 Deductions: Itemized Deductions
Chapter 9 Tax Credits, Prepayments, and Special Methods
Chapter 10 Property Transactions: Determination of Basis and Gains and Losses
Chapter 11 Property Transactions: Nonrecognition of Gains and Losses
Chapter 12 Property Transactions: Treatment of Capital and Section 1231 Assets
Chapter 13 Tax Accounting
Chapter 14 Taxation of Corporations--Basic Concepts
Chapter 15 Corporate Nonliquidating Distributions
Chapter 16 Corporate Distributions in Complete Liquidations
Chapter 17 Corporate Reorganizations
Chapter 18 Accumulated Earnings and Personal Holding Company Taxes
Chapter 19 Partnerships--Formation and Operation
Chapter 20 Partnerships--Distributions, Sales and Exchanges
Chapter 21 S Corporations
Chapter 22 Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax
Chapter 23 Income Taxation of Trusts and Estates
Chapter 24 Deferred Compensation and Education Planning
Chapter 25 Multijurisdictional Taxation: International and State and Local Transactions
Appendix
Glossary of Tax Terms
Finding Lists
Table of Cases
Topical Index

Ephraim P. Smith, Vice-President of Academic Affairs, California State University-Fullerton

James R. Hasselback, Ph.D., is a professor of accounting at Florida State University. He has published more than 145 papers in professional and academic journals; edits the journal, "Accounting Perspectives;" authors and edits several CCH books; teaches CPE seminars; and is known throughout the academic community for compiling the highly-regarded and highly-referenced Hasselback Directories of College and University Faculty.