Browse / Business & Economics
Federation Taxation, Corporations, Partnerships, Estates and Trusts, Tax Analyst and Tax Research Program, 2003 9780131763135

Federation Taxation, Corporations, Partnerships, Estates and Trusts, Tax Analyst and Tax Research Program, 2003

ISBN-10: 013176313X
ISBN-13: 9780131763135
AUTHOR:
PUBLISHER: Prentice Hall PTR
Also available at Amazon.com
Note: Not guaranteed to come with supplemental materials (access codes, CDs, DVDs)
Product Description: (NOTE: All chapters include sections on Tax Planning Considerations and Compliance and Procedural Considerations, except 1 and 16. All chapters also include Problem Materials.) 1. Tax Research. Overview of Tax Research. Steps in the Tax Research Process. Importance of the Facts to the Tax Results. The Sources of Tax Law. Tax Services. Citators. Computers as a Research Tool. Statements on Responsibilities in Tax Practice. Sample Work Papers and Client Letter. 2. Corporate Formations and Capital Structure. Organization Forms Available. Definition of a Corporation. Legal Requirements for Forming a Corporation. Tax Considerations in Forming a Corporation. Section 351: Deferring Gain or Loss Upon Incorporation. Choice of Capital Structure. Worthlessness of Stock or Debt Obligations. 3. The Corporate Income Tax. Corporate Elections. General Formula for Determining the Corporate Tax Liability. Computing a Corporation''s Taxable Income. Computing a Corporation''s Income Tax Liability. Controlled Groups of Corporations. Compensation Planning for Shareholder-Employees. 4. Corporate Nonliquidating Distributions. Distributions in General. Earnings and Profits (E&P). Property Distributions. Stock Dividends and Stock Rights. Stock Redemptions. Preferred Stock Bailouts. Stock Redemptions by Related Corporations. 5. Other Corporate Tax Levies. The Corporate Alternative Minimum Tax. Superfund Environmental Tax. Personal Holding Company Tax. Accumulated Earnings Tax. Unrelated Business Income Tax. 6. Corporate Liquidating Distributions. Tax Consequences of Corporate Liquidations. Effects of Liquidating on the Shareholders. Effects of Liquidating on the Liquidating Corporation. Corporate Liquidations as Part of Taxable Asset Acquisitions. 7. Corporate Acquisitions and Reorganizations. Characteristics of Taxable and Tax-Free Transactions. Types of Tax-Free Reorganizations. Tax Consequences of Reorganizations. Acquisitive Reorganizations. Divisive Reorganizations. Other Reorganization Transactions. Judicial Restrictions on the Use of Corporate Reorganizations. Tax Attributes. 8. Consolidated Tax Returns. Source of the Consolidated Tax Return Rules. Definition of an Affiliated Group. Should a Consolidated Return be Filed? Consolidated Taxable Income. Intercompany Transactions. Dividends Received by Group Members. Consolidated Charitable Contributions Deduction. Net Operating Losses (NOLs). Consolidated Capital Gains and Losses. Computation of the Affiliated Group''s Tax Liability. Consolidated Tax Credits, Stock Basis Adjustments. 9. Partnership Formation and Operation. Definition of a Partnership. Overview of Partnership Taxation. Tax Implications of Formation of a Partnership. Partnership Elections. Partnership Reporting of Income. Partner Reporting of Income. Basis for Partnership Interest. Special Loss Limitations. Transactions Between a Partner and the Partnership. Family Partnerships. 10. Special Partnership Issues. Nonliquidating Distributions. Nonliquidating Distributions with Sec. 751. Terminating an Interest in a Partnership. Optional Basis Adjustments. Special Forms of Partnerships. 11. S Corporations. Should an S Corporation Election be Made? S Corporation Requirements. Election of S Corporation Status. S Corporation Operations. Taxation of the Shareholder. Basis Adjustments. S Corporation Distributions. Other Rules. 12. The Gift Tax. Concept of Transfer Taxes. The Unified Transfer Tax System. Gift Tax Formula. Transfers Subject to the Gift Tax. Exclusions. Gift Tax Deductions. The Gift-Splitting Election. Computation of the Gift Tax Liability. Comprehensive Illustration. Basis Considerations for a Lifetime Giving Plan. Below Market Loans: Gift and Income Tax Consequences. 13. The Estate Tax. Estate Tax Formula. The Gross Estate—Valuation. The Gross Estate—Inclusions. Deductions. Computation of Tax Liability. Comprehensive Illustration. Liquidity Concerns. Generation—Skipping Transfer Tax. 14. Income Taxation of Trusts and Estates. Basic Concepts. Principles of Fiduciary Accounting. Formula for Taxable Income and Tax Liability. Distributable Net Income. Determining a Simple Trust''s Taxable Income. Comprehensive Illustration—Determining a Simple Trust''s Taxable Income. Determining Taxable Income for Complex Trusts and Estates. Comprehensive Illustration—Determining a Complex Trust''s Taxable Income. Accumulation Distribution Rules. Section 644 Tax. Income in Respect of a Decedent. Grantor Trust Provisions. 15. Administrative Procedures. Role of the Internal Revenue Service. Audits of Tax Returns. Requests for Rulings. Due Dates. Estimated Taxes. Other More Severe Penalties. Statute of Limitations. Liability for Tax. Tax Practice Issues. 16. U.S. Taxation of Foreign-Related Transactions. Jurisdiction to Tax. Taxation of U.S. Citizens and Resident Aliens. Taxation of Nonresident Aliens. Taxation of U.S. Persons Doing Business Abroad.

Additional Details


PUBLICATION DATE:
PAGES: 902
CATEGORY: Business & Economics
Star

21 Day Unconditional Guarantee

any book, any reason
Out of stock

REVIEWS for Federation Taxation, Corporations, Partnerships, Estates and Trusts, Tax Analyst and Tax Research Program, 2003


Select a star rating

FAQ'S

1. How do textbook rentals work?
It’s simple. Begin by searching for your textbook by ISBN (10 or 13-digit number that can be found on the back cover of each book), title, author or keyword. Next select how long you would like to rent the book then add it to your cart. Repeat for each book you’re looking for. After completing the order we’ll ship them to you and you’ll also receive a prepaid mailer. Return your books in the mailer by your rental due date.
2. Is renting a textbook better than purchasing it?
We offer both! You can buy or rent the book through Campus Book Rentals. It’s up to you to decide which option best meets your educational needs.
3. How do I track my order?
Login to your account here, you’ll see your current rentals listed textbook rentals listed with a yellow box that says “track”. Click the box to view the tracking number. *Not all books will have a tracking number since they may be sent from one of our partners. Tracking numbers will be updated as they become available.
4. How do I return my books?
When you rent textbooks from Campus Book Rentals you’ll receive a prepaid mailer. When it’s nearing your due date you’ll place your books inside the mailer and take it to the nearest USPS drop box or Post Office. If you don’t receive a mailer you can print a return label from your account. Return shipping is prepaid so please use either of the two methods to ensure they arrive at the correct facility.
5. Can I write or highlight in my book?
Of course! Just remember that future students will rent the same book after you, so please be respectful.
6. How much money can renting my books save?
It depends on the book. Generally renting textbooks can save you up to 80% compared to a new textbook.
7. Are Campus Book Rentals’ books the same as my bookstore’s?
Yes! We only ship US edition textbooks, which are the same as your campus bookstore.
8. Do access codes or other supplements come with a textbook rental?
One time use access codes and other supplemental materials are NOT included with rental books and must be purchased separately.
9. What if I don’t return my rental?
If your book rental is not returned by the due date, your credit card will be charged a non-return fee, equal to the replacement value for the book.
10. Can I purchase my book after I rent it?
Certainty! You’re only charged the difference between what you already paid and the value of the book at the time you initially rented. Login to your account and choose to purchase your book and it’ll walk you through the checkout process.

Textbook Rentals

We know that textbook rentals are the best way currently to distribute high quality textbooks, and we want to have you on board! Join over a million students that have saved money by renting! Not only is it better for you, but when you return it that book can go on to help even more students access affordable education. We're confident we offer the best value in rentals, but if you're not a believer you can always return your book for a no questions asked refund within 21 days.

Why Choose Us?

1. Campus Book Rentals pioneered the idea of textbook rentals, making prices significantly cheaper for every student while still maintaining the highest quality. We've been at it since 2007 and the entire industry has had to adapt to keep up.

2. Though keeping prices low has always been the goal, we can boast an excellent support team that has helped thousands of students get the best value for their education. Chat with them at 855-200-0021 or use our chat box.

3. We practice what we preach. We routinely read our own textbooks to further our own education while at work. We know that only with a well-educated team of individuals can we continue to change the industry for the better.

Make A Difference

At Campus Book Rentals our company is guided by a single question, "How are we making education more affordable?" We know that getting a college education is quickly becoming a rite of passage for students and is becoming more important every year. In order to make education more attainable for the 99%, we started renting textbooks so students could avoid high purchase prices and buyback programs. We know it's a better way, and we're going to show everyone how to make a college education affordable again.