Test Bank For Federal Taxation: Basic Principles (2021) Ephraim P. Smith

$100.00

Wolters Kluwer

CCH Inc

March 31, 2020           888 pages        9780808054078

Description

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Federal Taxation: Basic Principles is a popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance

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 Deferred Compensation and Education Savings Plans

Chapter 15 Tax Planning for Individuals

Chapter 16 Partnerships, Corporations and S Corporations

Chapter 17 Federal Estate Tax, Federal Gift Tax and Generation-Skipping Transfer Tax

Chapter 18 Income Taxation of Trusts and Estates