Federal Taxation: Comprehensive Topics (2024)

Name: Federal Taxation: Comprehensive Topics (2024)
Brand: CCH U.S.
SKU: 9780808059271
Price: 2890.60 HKD
Availability: InStock
Author: Ephraim P. Smith; Philip J. Harmelink; James R. Hasselback
ISBN: 9780808059271

Edited by Ephraim P. Smith · Philip J. Harmelink · James R. Hasselback

CCH U.S. April 2023

Specifications

ISBN-13: 9780808059271
Publisher: CCH U.S.
Publication: April 2023
Format: Hardback , 1216 pages
Jurisdiction: U.S. ? Countri(es) for reference only

Details

Federal Taxation Comprehensive Topics 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.

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 and education savings plans are also addressed.

Written by top tax teachers from across the country, 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

About the Author

Dr. Ephraim P. Smith, PhD, MS assumed the role of executive vice chancellor and chief academic officer for the CSU system in July 2010. From 1998 through 2010, Smith served as the vice president for academic affairs for California State University, Fullerton where he was responsible for managing more than 3,000 faculty and 300 staff members, as well as eight colleges, contracts and grants, institutional research, outreach, admissions, and international partnerships.

From 1990 to 1998, Smith was dean of CSUF's School of Business and Economics where he administered a complete array of graduate and undergraduate programs with a student enrollment of more than 6,500. While serving in this role, he was responsible for establishing a number of business centers and partnerships, as well as an accelerated MBA program.

Prior to joining Cal State Fullerton, Smith was dean of the James J. Nance College of Business Administration at Cleveland State University from 1975 to 1990. He was responsible for the development of graduate programs, including a doctoral program, as well as administering a full spectrum of undergraduate programs.

Smith was also a faculty member and chair of the Department of Accounting at the University of Rhode Island, as well as dean of the School of Business at Shippensburg State College.

Smith earned a B.S. in accounting from Providence College, an M.S. in accounting from the University of Massachusetts, and a Ph.D. in accounting from the University of Illinois.

Dr. Philip J. Harmelink, PhD, CPA is the Ernst & Young Professor of Accounting at the University of New Orleans. He has also served on numerous committees of the American Accounting Association, the American Taxation Association, the Federation of Schools of Accountancy and the Accounting Programs Leadership Group. Author or coauthor of more than 90 articles that have appeared in Journal of Accounting Research, Journal of the American Taxation Association, Taxes, The Tax Advisor, Taxation for Accountants, The CPA Journal, and other journals.

As the Professor of Taxation at Clarion University, Dr. James (Jim) Hasselback, PhD has dedicated considerable time and leadership to the accounting community as editor of the Hasselback Accounting Faculty Directory, published for the past 30 years, and acknowledged as the authoritative source of data about accounting faculty. Dr. Hasselback has published papers in a number of professional and academic journals, including The Accounting Review, The Tax Advisor, Financial Management, Journal of Real Estate Taxation, and the American Business Law Journal.

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