Individual Taxation 2013 7th Edition Pratt Test Bank

Instant download Individual Taxation 2013 7th Edition Pratt Test Bank pdf docx epub after payment.

Product details:

• ISBN-10 ‏ : ‎ 1133496113
• ISBN-13 ‏ : ‎ 978-1133496113
• Author: James Pratt (Author), William Kulsrud (Author)

Provide your students with a solid foundation in individual taxation with the help of the author team that pioneered an unforgettable, clear and engaging approach to tax law more than 25 years ago. Today, Pratt/Kulsrud’s INDIVIDUAL TAXATION 2013, 7e continues the momentum of success for your students with the most timely updates of the latest individual tax legislation. The book is built upon the authors’ unwavering belief that the key to mastering taxation is to understand the underlying purpose behind every rule. To support this understanding, INDIVIDUAL TAXATION 2013, 7E provides a strong conceptual background and places all material within a significant historical context. Specific learning objectives, intriguing special features, more on tax planning in this edition, and ongoing coverage of the continuing impact of recent legislative acts further your students’ full comprehension of individual tax issues today. In addition to rich online instructional support, this edition includes leading professional software, such as H&R BLOCK At Home(R), CPAexcel(t) for CPA Exam study, and Checkpoint(R) (Student Edition) from Thomson Reuters for hands-on specialized tax research.

Table of contents:

Part I: INTRODUCTION TO THE FEDERAL TAX SYSTEM.

1. An Overview of Federal Taxation.

2. Tax Practice and Research.

3. Taxable Entities, Tax Formula, Introduction to Property Transactions.

4. Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements.

Part II: GROSS INCOME.

5. Gross Income.

6. Gross Income: Inclusions and Exclusions.

Part III: DEDUCTIONS AND LOSSES.

7. Overview of Deductions and Losses.

8. Employee Business Expenses.

9. Capital Recovery: Depreciation, Amortization, and Depletion.

10. Certain Business Deductions and Losses.

11. Itemized Deductions.

12. Deductions for Certain Investment Expenses and Losses.

Part IV: ALTERNATIVE MINIMUM TAX AND TAX CREDITS.

13. The Alternative Minimum Tax and Tax Credits.

Part V: PROPERTY TRANSACTIONS.

14. Property Transactions: Basis Determination and Recognition of Gain or Loss. 15. Nontaxable Exchanges.

16. Property Transactions: Capital Gains and Losses.

17. Property Transactions: Dispositions of Trade or Business Property.

Part VI: EMPLOYEE COMPENSATION AND TAXATION OF BUSINESS FORMS.

18. Employee Compensation and Retirement Plans.

19. Taxation of Business Forms and Their Owners.

Appendices and Index: A. Tax Rate Schedules and Tables.

B. Tax Forms.

C. Modified ACRS Tables.

D. Table of Cases Cited.

E. Table of Code Sections Cited.

F. Table of Regulations Cited.

G. Table of Revenue Procedures and Revenue Rulings Cited.

H. Glossary of Tax Terms.

I. Continuous Individual Tax Return Problems and Two Comprehensive Individual Tax Return Problems for 2011.

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