South-Western Federal Taxation 2023: Comprehensive 46th Edition James C. Young ISBN-10: 0357719689 ISBN-13: 9780357719688 (Test Bank)

Test Bank for South-Western Federal Taxation 2023: Comprehensive 46th Edition Young

Test Bank for South-Western Federal Taxation 2023: Comprehensive, 46th Edition, James C. Young, ISBN-10: 0357719689, ISBN-13: 9780357719688

Table of Contents

PART 1. INTRODUCTION AND BASIC TAX MODEL
Chapter 1. An Introduction to Taxation and Understanding the Federal Tax Law
Chapter 2. Working with the Tax Law
Chapter 3. Tax Formula and Tax Determination; An Overview of Property Transactions

PART 2. GROSS INCOME
Chapter 4. Gross Income: Concepts and Inclusions
Chapter 5. Gross Income: Exclusions

PART 3. DEDUCTIONS AND CREDITS
Chapter 6. Deductions and Losses: In General
Chapter 7. Deductions and Losses: Certain Business Expenses and Losses
Chapter 8. Depreciation, Cost Recovery, Amortization, and Depletion
Chapter 9. Deductions: Employee and Self-Employed-Related Expenses
Chapter 10. Deductions and Losses: Certain Itemized Deductions
Chapter 11. Investor Losses
Chapter 12. Tax Credits and Payments

PART 4. PROPERTY TRANSACTIONS
Chapter 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges
Chapter 14. Property Transactions: Capital Gains and Losses, § 1231, and Recapture Provisions

PART 5. SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS
Chapter 15. The Deduction for Qualified Business Income for Noncorporate Taxpayers
Chapter 16. Accounting Periods and Methods

PART 6. CORPORATIONS
Chapter 17. Corporations: Introduction and Operating Rules
Chapter 18. Corporations: Organization and Capital Structure
Chapter 19. Corporations: Distributions Not in Complete Liquidation
Chapter 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations

PART 7. FLOW-THROUGH ENTITIES
Chapter 21. Partnerships
Chapter 22. S Corporations

PART 8. ADVANCED TAX PRACTICE CONSIDERATIONS
Chapter 23. Exempt Entities
Chapter 24. Multistate Corporate Taxation
Chapter 25. Taxation of International Transactions
Chapter 26. Tax Practice and Ethics

PART 9. FAMILY TAX PLANNING
Chapter 27. The Federal Gift and Estate Taxes
Chapter 28. Income Taxation of Trusts and Estates