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- Full title: Concepts in Federal Taxation 2022, 29th Edition
- Edition: 29th
- Copyright year: 2022
- Publisher: Cengage Learning
- Author: Kevin E. Murphy; Mark Higgins; Randy Skalberg
- ISBN: 9780357515921, 9780357515921
- Format: PDF
Description of Concepts in Federal Taxation 2022, 29th Edition:
Prepare for success in working with today’s federal taxation using the balanced, conceptual approach and unmatched practice opportunities in Murphy/Higgins/Skalberg’s CONCEPTS IN FEDERAL TAXATION 2022. You examine the latest tax laws and most recent code changes in segments that are ideal for C.P.A. Exam review. This edition also presents tax concepts using the Internal Revenue Code to prepare you for C.P.A. Exam tax simulations. To ensure understanding, this edition explains taxation using a small number of unifying concepts that you learn and then apply to tax rules and everyday economics. Frequent examples demonstrate how concepts apply to business activities. In addition, this edition provides more practice exercises than any other book of its kind to make certain you can effectively use the principles you’ve mastered.Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Table of Contents of Concepts in Federal Taxation 2022, 29th Edition PDF ebook:
Brief ContentsContentsPrefaceIntroductionPart 1: Conceptual Foundations of the Tax LawChapter 1: Federal Income Taxation-An Overview1-1: Introduction1-2: Definition and Evaluation of a Tax1-3: Major Types of U.S. Taxes1-4: Sources of Federal Income Tax Law1-5: Federal Income Tax Terminology1-6: The Audit and Appeal Process within the IRS1-7: Individual Income Tax Calculation1-8: Tax Planning1-9: Ethical Considerations in Tax PracticeChapter 2: Income Tax Concepts2-1: Introduction2-2: General Concepts2-3: Accounting Concepts2-4: Income Concepts2-5: Deduction ConceptsPart 2: Gross IncomeChapter 3: Income Sources3-1: Introduction3-2: What Constitutes Income3-3: Common Income Sources3-4: Capital Gains and Losses-An Introduction3-5: Effect of Accounting MethodChapter 4: Income Exclusions4-1: Introduction4-2: Donative Items4-3: Employment-Related Exclusions4-4: Returns of Human Capital4-5: Investment-Related ExclusionsPart 3: DeductionsChapter 5: Introduction to Business Expenses5-1: Introduction5-2: Reporting Deductions5-3: Classification of Deductions5-4: Tests for Deductibility5-5: Limited Mixed-Use Expenses5-6: Timing of Deductions-Effect of Accounting MethodChapter 6: Business Expenses6-1: Introduction6-2: Business Expenses6-3: Individual Deductions for Adjusted Gross IncomeChapter 7: Losses-Deductions and Limitations7-1: Introduction7-2: Annual Losses7-3: Net Operating Losses7-4: Tax-Shelter Losses: An Overview7-5: Transaction LossesChapter 8: Taxation of Individuals8-1: Introduction8-2: Filing Status8-3: Deductions From Adjusted Gross Income8-4: Standard Deduction Restrictions on Dependents8-5: Calculating Tax Liability8-6: Filing RequirementsAppendix to Chapter 8Part 4: Property TransactionsChapter 9: Acquisitions of Property9-1: Introduction9-2: Classes of Property9-3: The Property Investment Cycle9-4: Initial Basis9-5: Purchase of Assets9-6: Specially Valued Property Acquisitions9-7: Basis of Property Acquired by Gift9-8: Basis of Property Acquired by Inheritance9-9: Personal use Property Converted to Business use9-10: Basis in SecuritiesChapter 10: Cost Recovery on Property: Depreciation, Depletion, and Amortization10-1: Introduction10-2: Capital Recovery From Depreciation or Cost Recovery10-3: Section 179 Election to Expense Assets10-4: Modified Accelerated Cost Recovery System (MACRS)10-5: Depletion10-6: Intangible AssetsAppendix to Chapter 10Chapter 11: Property Dispositions11-1: Introduction11-2: Realized Gain or Loss11-3: Character of Gain or Loss11-4: Capital Gains and Losses11-5: Section 1231 Gains and Losses11-6: Depreciation RecaptureChapter 12: Nonrecognition Transactions12-1: Introduction12-2: Rationale for Nonrecognition12-3: Commonalities of Nonrecognition Transactions12-4: Like-Kind Exchanges12-5: Involuntary Conversions12-6: Sale of a Principal ResidencePart 5: Income Tax EntitiesChapter 13: Choice of Business Entity-General Tax and Nontax Factors/Formation13-1: Introduction13-2: Nontax Factors13-3: General Income Tax Factors13-4: FormationChapter 14: Choice of Business Entity-Operations and Distributions14-1: Introduction14-2: OperationsChapter 15: Choice of Business Entity-Other Considerations15-1: Introduction15-2: Compensation Plans15-3: Other Tax Liability Considerations15-4: International Tax AspectsPart 6: Tax ResearchChapter 16: Tax Research16-1: Introduction16-2: Primary Sources of Federal Income Tax Law16-3: Secondary Sources of Federal Income Tax Law16-4: Tax Research16-5: Comprehensive Research Example16-6: Research MemorandumAppendix A: Tax Return ProblemAppendix B: Tax Rate Schedules and Tax TablesAppendix C: Tax FormsAppendix D: How to Decode the CodeGlossaryIndex