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Product Identifiers

PublisherCengage Learning

ISBN-100357989074

ISBN-139780357989074

eBay Product ID (ePID)27067381722

Product Key Features

Number of Pages1072 Pages

LanguageEnglish

Publication NameSouth-Western Federal Taxation 2025 : Corporations, Partnerships, Estates and Trusts

SubjectGeneral, Taxation / General

Publication Year2024

TypeTextbook

Subject AreaLaw, Education, Business & Economics

AuthorSharon Lassar, James Young, Brad Cripe, Mark Persellin, Annette Nellen

FormatTrade Paperback

Dimensions

Item Height11.1 in

Item Weight89.6 Oz

Item Length1.9 in

Item Width9 in

Additional Product Features

Edition Number48

Intended AudienceCollege Audience

Dewey Edition23

Dewey Decimal343.7305267

Table Of ContentPart I: INTRODUCTION TO TAXATION AND BUSINESS ENTITIES.1. Understanding and Working with the Federal Tax Law.2. The Deduction for Qualified Business Income for Noncorporate Taxpayers.Part II: CORPORATIONS.3. Corporations: Introduction and Operating Rules.4. Corporations: Organization and Capital Structure.5. Corporations: Earnings & Profits and Dividend Distributions.6. Corporations: Redemptions and Liquidations.7. Corporations: Reorganizations.8. Consolidated Tax Returns.9. Taxation of International Transactions.Part III: FLOW-THROUGH ENTITIES.10. Partnerships: Formation, Operation, and Basis.11. Partnerships: Distributions, Transfer of Interests, and Terminations.12. S Corporations.Part IV: ADVANCED TAX PRACTICE CONSIDERATIONS.13. Comparative Forms of Doing Business.14. Taxes in the Financial Statements.15. Exempt Entities.16. Multistate Corporate Taxation.17. Tax Practice and Ethics.Part V: FAMILY TAX PLANNING.18. The Federal Gift and Estate Taxes.19. Family Tax Planning.20. Income Taxation of Trusts and Estates.Appendix A: Tax Formulas, Tax Rate Schedules, and Tables.Appendix B: Tax Forms.Appendix C: Glossary.Appendix D: Table of Code Sections Cited.Appendix E: Present Value and Future Value Tables.Index.

SynopsisMaster today's current tax concepts and tax law with Nellen/Young/Cripe/Lassar/Persellin/Cuccia's SOUTH-WESTERN FEDERAL TAXATION 2025: CORPORATIONS, PARTNERSHIPS, ESTATES AND TRUSTS, 48th Edition, and accompanying professional tax software. Updates emphasize tax changes impacting corporations, partnerships, estates, trusts and financial statements. Examine updates and reforms to 2024 tax laws as well as emerging developments. Recent examples, summaries and tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Review also help you study. Each book includes access to Intuit® ProConnect tax software, Checkpoint® Edge (Student Edition) from Thomson Reuters and CNOWv2. Use this introduction to prepare for the C.P.A. exam, Enrolled Agent exam or further your career in tax accounting, financial reporting or auditing., Master today's current tax concepts and tax law with Nellen/Young/Cripe/Lassar/Persellin/Cuccia's SOUTH-WESTERN FEDERAL TAXATION 2025: CORPORATIONS, PARTNERSHIPS, ESTATES AND TRUSTS, 48th Edition, and accompanying professional tax software. Updates emphasize tax changes impacting corporations, partnerships, estates, trusts and financial statements. Examine updates and reforms to 2024 tax laws as well as emerging developments. Recent examples, summaries and tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Review also help you study. Each book includes access to Intuit ProConnect tax software, Checkpoint Edge (Student Edition) from Thomson Reuters and CNOWv2. Use this introduction to prepare for the C.P.A. exam, Enrolled Agent exam or further your career in tax accounting, financial reporting or auditing.

LC Classification NumberKF6450.S676 2024