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Clearly introduce corporate tax concepts and today's ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2018 CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 41E. This highly acclaimed, time-tested book offers today’s most effective solution for helping students grasp information critical to tax preparers, such as C corporations, flow-through entities, taxes on financial statements, and tax planning. This edition reflects the latest tax legislation at the time of publication. New examples, more summaries, and meaningful tax scenarios clarify concepts and help sharpen students’ critical-thinking, writing, and research skills. In addition to complete instructor support, each new book offers leading professional software, including H&R Block and Checkpoint® (Student Edition) from Thomson Reuters, as well as CengageNOWv2™ online homework solution and MindTap® Reader. Trust this edition for the most thorough coverage of taxation available today to equip successful tax preparers.
- CENGAGENOWV2™ ADAPTIVE STUDY PLAN CUSTOMIZES LEARNING TO EACH STUDENT'S UNIQUE NEEDS. This Adaptive Study Plan is an assignable and gradable study center that adapts to each of your student's unique needs. This helpful remediation pathway keeps students progressing.
- NEW MINI TAX RETURN PROBLEMS PROVIDE ADDITIONAL PRACTICE IN CENGAGENOWV2™. With even more practice opportunities and independent study resources than ever before, this edition's wealth of CengageNOWv2™ online resources helps ensure that your students have the practice and learning tools they need to succeed.
- IN-CHAPTER "EXAMPLE" DESIGN CLARIFIES AND REINFORCES CONCEPTS. This book's unique "Example" design uses memorable, clear taxation examples that make it easy for students to read and quickly understand even the most complex concepts.
- PRACTICAL TAX SCENARIOS BEGIN AND CONCLUDE EACH CHAPTER. The "Big Picture: Tax Solutions for the Real World" examines the lives, careers and tax situations of typical individual filers. Each "Big Picture" case asks students to develop the best tax solution for these real-life dilemmas. Four examples in the chapter relate to the "Big Picture" tax situation. In addition, end-of-chapter "Refocus on the Big Picture" summaries and tax planning scenarios apply chapter concepts to professional solutions. A "What If?" section demonstrates how tax treatments can vary as the filer's situation changes.
- PROVEN LEARNING FEATURES HELP STUDENTS DEVELOP PROFESSIONAL SKILLS. "Ethics and Equity" features spark critical thinking and discussion as students evaluate their own value systems while reviewing ethical scenarios. A separate section in most chapters details how to apply the tax law to reach taxpayer's goals. Tax planning applications also appear throughout each chapter. "Global Tax Issues" illustrate tax laws across the globe and highlight how international concerns impact taxation. In addition, Decision-Making Problems help students develop decision-making and analytical skills.
- END-OF-CHAPTER COMPUTATIONAL EXERCISES PROVIDE ESSENTIAL PRACTICE. Students gain critical hands-on experience and practice with Computational Exercises in most chapters. These exercises directly reinforce the chapter's Learning Objectives.
- CENGAGENOWV2™ OPTIMIZES STUDENT LEARNING AND PRODUCES DESIRED OUTCOMES. CengageNOWv2™ is built around the way today’s students learn, study and complete homework and is designed to help students succeed in your course. CengageNOWv2™ includes end-of-chapter homework from the text, "What If" versions of problems, algorithmic problems, detailed feedback, test bank questions, an adaptive study plan, and superior tagging to create an effective learning environment.
- END-OF-CHAPTER ROGER CPA REVIEW QUESTIONS FOR SELECTED CHAPTERS PREPARE YOUR STUDENTS FOR SUCCESS. Students review key taxation concepts using questions from the Roger CPA Review -- one of the industry's most effective tools to prepare for the today’s CPA Exam.
- The 2018 Tax Media Pack includes a 1 term (6 months) printed access card for RIA Checkpoint and a printed access card for H&R Block Premium & Business, Filing Year 2016. Checkpoint is a leading Tax research tool used by top U.S. CPA firms. It integrates comprehensive, authoritative content from experts, well-known third-party content, primary source materials, news, online learning, and more—allowing you to do your research in one place. H&R Block features basic and complex problems that allow students to prepare returns for individuals, C and S corporations, partnerships, estates, and trusts.
1. Understanding and Working with the Federal Tax Law.
Part II: CORPORATIONS.
2. Corporations: Introduction and Operating Rules.
3. Corporations: Special Situations.
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, Operations, and Basis
11. Partnerships: Distributions, Transfer of Interests, and Terminations.
12. S Corporations.
13. Comparative Forms of Doing Business.
Part IV: ADVANCED TAX PRACTICE CONSIDERATIONS.
14. Taxes on 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 Rate Schedules and Tables.
Appendix B: Tax Forms.
Appendix C: Glossary.
Appendix D: Table of Code Sections Cited, Table of Regulations Cited,
Table of Revenue Procedures and Revenue Rulings Cited.
Appendix E: Table of Cases Cited.
Appendix F: Present and Future Value Tables.