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Kevin E. Murphy, Mark Higgins
ISBN: 9781133189367
Format: Multimedia Item
Publisher:Cengage Learning, Inc
Edition: Professional ed of 20th revised ed
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Presents today's tax codes and changes with an approach that focuses on understanding the unifying concepts behind the Internal Revenue Code, rather than memorizing the details of the Code. This book offers examples that relate concepts to familiar business scenarios while a wealth of exercises provide practice opportunities.
Readers gain a solid understanding of federal taxation using the proven, balanced, conceptual approach in Murphy/Higgins' unique Concepts in Federal Taxation 2013. This edition presents today's latest tax codes and changes with a straightforward approach that focuses on understanding the unifying concepts behind the Internal Revenue Code, rather than memorizing the details of the Code. Extensive examples relate concepts to familiar business scenarios while a wealth of exercises provide practice opportunities. New CengageNOW[trademark] online homework tool, and H&R Block At Home[trademark] software further enhance the reader's learning experience and professional hands-on practice.
| ISBN | 1133189369 | | Pages | 912 | | ISBN13 | 9781133189367
(What's this?) | | Weight (grammes) | 1925 | | Publisher | Cengage Learning, Inc | | Published in | Florence | | Imprint | South-Western College Publishing | | Height (mm) | 246 | | Format | Multimedia Item | | Width (mm) | 189 | | Publication date | 23 Apr 2012 | | Spine width (mm) | 20 | | DEWEY | 336.200973 | | Academic level | Tertiary education | | DEWEY edition | DC23 | |
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PART 1: CONCEPTUAL FOUNDATIONS OF THE TAX LAW. 1. Federal Income Taxation-An Overview. 2. Income Tax Concepts. PART 2: GROSS INCOME. 3. Income Sources. 4. Income Exclusions. PART 3: DEDUCTIONS. 5. Introduction to Business Expenses. 6. Business Expenses. 7. Losses-Deductions and Limitations. 8. Taxation of Individuals. PART 4: PROPERTY TRANSACTIONS. 9. Acquisitions of Property. 10. Cost Recovery on Property: Depreciation, Depletion, and Amortization. 11. Property Dispositions. 12. Nonrecognition Transactions. PART 5: INCOME TAX ENTITIES. 13. Choice of Business Entity-General Tax and Nontax Factors/Formation. 14. Choice of Business Entity-Operations and Distributions. 15. Choice of Business Entity-Other Considerations. PART 6: TAX RESEARCH. 16. Tax Research. Appendix A. Tax Return Problem. Appendix B. Tax Rate Schedules and Tax Tables. Appendix C. Statements on Standards for Tax Service (available online) Glossary. Index.
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