The basic approach to teaching taxation hasn’t changed in decades.
Today’s student deserves a new approach. McGraw-Hill’s Taxation of Business
Entities is a bold and innovative new textbook that’s already generating enthusiasm
across the country. McGraw-Hill’s Taxation Series is designed to provide a unique,
innovative, and engaging learning experience for students studying taxation. The breadth
of the topical coverage, the storyline approach to presenting the material, the emphasis
on the tax and nontax consequences of multiple parties involved in transactions, and the
integration of financial and tax accounting topics make this book ideal for the modern tax
curriculum.
Table of Contents
Part I: Business and Investment?Related Transactions
1. Business Income, Deductions, and Accounting Methods
2. Property Acquisition and Cost Recovery
3. Property Dispositions
Part II: Entity Overview and Taxation of C
Corporations
4. Entities Overview
5. Corporate Operations
6. FAS 109: Accounting for Income Taxes
7. Corporate Taxation: Nonliquidating Distributions
8. Corporate Taxation: Formation, Reorganization, and Liquidation
Part III: Taxation of Flow-Through Entities
9. Forming and Operating Partnerships
10. Dispositions of Partnership Interests and Partnership Distributions
11. S Corporations
Part IV: Multijurisdictional Taxation and Transfer
Taxes
12. State and Local Taxes
13. The U.S. Taxation of Multinational Transactions
14. Transfer Taxes and Wealth Planning
Appendix A: Tax Forms
Appendix B: Tax Terms Glossary
Appendix C: Comprehensive Tax Return Problems
Appendix D: Code Indices
776 pages, Hardcover