South Western Federal Taxation 2013 Corporations Partnerships Estates and Trusts 36th Edition Hoffman Solutions Manual

1. Part 1: Introduction to Taxation and Business Entities
2. Chapter 1: Understanding and Working with the Federal Tax Law
3. The Big Picture: Importance of Tax Research
4. 1-1 The Whys of the Tax Law
5. 1-2 Summary
6. 1-3 Reconciling Accounting Concepts
7. 1-4 Working with the Tax Law – Tax Sources
8. 1-5 Working with the Tax Law – Locating and Using Tax Sources
9. 1-6 Working with the Tax Law – Tax Research
10. 1-7 Working with the Tax Law – Tax Planning
11. 1-9 Taxation on the CPA Examination
12. Key Terms
13. Discussion Questions
14. Problems
15. Research Problems
16. Chapter 2: The Deduction for Qualified Business Income for Noncorporate Taxpayers
17. The Big Picture: Entrepreneurial Pursuits
18. 2-1 Tax Treatment of Various Business Forms
19. 2-2 The Challenges of Taxing Business Activities:Entity Tax Rates
20. 2-3 The Deduction for Qualified Business Income
21. 2-4 Tax Planning
22. Key Terms
23. Discussion Questions
24. Computational Exercises
25. Problems
26. Research Problems
27. Becker CPA Review Questions
28. Part 2: Corporations
29. Chapter 3: Corporations: Introduction and Operating Rules
30. The Big Picture: A Half-Baked Idea?
31. 3-1 An Introduction to the Income Taxation of Corporations
32. 3-2 Determining the Corporate Income Tax Liability
33. 3-3 Procedural Matters
34. 3-4 Tax Planning
35. Key Terms
36. Discussion Questions
37. Computational Exercises
38. Problems
39. Research Problems
40. Becker CPA Review Questions
41. Chapter 4: Corporations: Organization and Capital Structure
42. The Big Picture: The Vehicle for Business Growth Is the Corporate Form
43. 4-1 Organization of and Transfers to Controlled Corporations
44. 4-2 Capital Structure of a Corporation
45. 4-3 Investor Losses
46. 4-4 Gain from Qualified Small Business Stock
47. 4-5 Tax Planning
48. Key Terms
49. Discussion Questions
50. Computational Exercises
51. Problems
52. Research Problems
53. Becker CPA Review Questions
54. Chapter 5: Corporations: Earnings & Profits and Dividend Distributions
55. The Big Picture: Taxing Corporate Distributions
56. 5-1 Corporate Distributions – Overview
57. 5-2 Earnings and Profits (E & P) – S 312
58. 5-3 Dividends
59. 5-4 Tax Planning
60. Key Terms
61. Discussion Questions
62. Computational Exercises
63. Problems
64. Research Problems
65. Becker CPA Review Questions
66. Chapter 6: Corporations: Redemptions and Liquidations
67. The Big Picture: Family Corporations and Stock Redemptions
68. 6-1 Stock Redemptions – In General
69. 6-2 Stock Redemptions – Sale or Exchange Treatment
70. 6-3 Stock Redemptions – Effect on the Corporation
71. 6-4 Stock Redemptions – Preferred Stock Bailouts
72. 6-5 Liquidations – In General
73. 6-6 Liquidations – Effect on the Distributing Corporation
74. 6-7 Liquidations – Effect on the Shareholder
75. 6-8 Liquidations – Parent-Subsidiary Situations
76. 6-9 Tax Planning
77. Key Terms
78. Discussion Questions
79. Computational Exercises
80. Problems
81. Research Problems
82. Becker CPA Review Questions
83. Chapter 7: Corporations: Reorganizations
84. The Big Picture: Structuring Acquisitions
85. 7-1 Corporate Reorganizations
86. 7-2 Types of Tax-Free Reorganizations
87. 7-3 Judicial Doctrines
88. 7-4 Tax Attribute Carryovers
89. 7-5 Tax Planning
90. Key Terms
91. Discussion Questions
92. Computational Exercises
93. Problems
94. Research Problems
95. Chapter 8: Consolidated Tax Returns
96. The Big Picture: A Corporation Contemplates a Merger
97. 8-1 The Consolidated Return Rules
98. 8-2 Assessing Consolidated Return Status
99. 8-3 Electing Consolidated Return Status
100. 8-4 Stock Basis of Subsidiary
101. 8-5 Consolidated Taxable Income
102. 8-6 Tax Planning
103. Key Terms
104. Discussion Questions
105. Computational Exercises
106. Problems
107. Research Problems
108. Becker CPA Review Question
109. Chapter 9: Taxation of International Transactions
110. The Big Picture: Going International
111. 9-1 Overview of International Taxation
112. 9-2 Tax Treaties
113. 9-3 Sourcing of Income and Deductions
114. 9-4 Foreign Currency Gain/Loss
115. 9-5 U.S. Persons with Offshore Income
116. 9-6 U.S. Taxation of Nonresident Aliens and Foreign Corporations
117. 9-7 Reporting Requirements
118. 9-8 Tax Planning
119. Key Terms
120. Discussion Questions
121. Computational Exercises
122. Problems
123. Research Problems
124. Becker CPA Review Questions
125. Part 3: Flow-Through Entities
126. Chapter 10: Partnerships: Formation, Operation, and Basis
127. The Big Picture: Why Use a Partnership, Anyway?
128. 10-1 Overview of Partnership Taxation
129. 10-2 Formation of a Partnership: Tax Effects
130. 10-3 Partnership Operations and Reporting
131. 10-4 Partner Calculations and Reporting
132. 10-5 Other Taxes on Partnership Income
133. 10-6 Tax Planning
134. Key Terms
135. Discussion Questions
136. Computational Exercises
137. Problems
138. Research Problems
139. Becker CPA Review Questions
140. Chapter 11: Partnerships: Distributions, Transfer of Interests, and Terminations
141. The Big Picture: The Life Cycle of a Partnership
142. 11-1 Distributions from a Partnership
143. 11-2 Section 736 – Liquidating Distributions to Retiring or Deceased Partners
144. 11-3 Sale of a Partnership Interest
145. 11-4 Other Dispositions of Partnership Interests
146. 11-5 Section 754 – Optional Adjustments to Property Basis
147. 11-6 Other Issues
148. 11-7 Tax Planning
149. Key Terms
150. Discussion Questions
151. Computational Exercises
152. Problems
153. Research Problems
154. Becker CPA Review Questions
155. Chapter 12: S Corporations
156. The Big Picture: Deductibility of Losses and the Choice of Business Entity
157. 12-1 Choice of Business Entity
158. 12-2 Qualifying for S Corporation Status
159. 12-3 Operational Rules
160. 12-4 Tax Planning
161. Key Terms
162. Discussion Questions
163. Computational Exercises
164. Problems
165. Research Problems
166. Becker CPA Review Questions
167. Part 4: Advanced Tax Practice Considerations
168. Chapter 13: Comparative Forms of Doing Business
169. The Big Picture: Selection of a Tax Entity Form
170. 13-1 Organizational Forms in Which Business Maybe Conducted
171. 13-2 Nontax Factors
172. 13-3 Single versus Double Taxation
173. 13-4 Controlling the Entity Tax
174. 13-5 Tax Consequences of Choice of Organizational Form
175. 13-6 FICA, Self-Employment Taxes, and NIIT
176. 13-7 Disposition of a Business or an Ownership Interest
177. 13-8 Converting to Other Entity Types
178. 13-9 Overall Comparison of Forms of Doing Business
179. 13-10 Tax Planning
180. Key Terms
181. Discussion Questions
182. Computational Exercises
183. Problems
184. Research Problems
185. Chapter 14: Taxes in the Financial Statements
186. The Big Picture: Taxes in the Financial Statements
187. 14-1 Accounting for Income Taxes – Basic Principles
188. 14-2 Capturing, Measuring, and Recording Tax Expense – The Provision Process
189. 14-3 Tax Disclosures in the Financial Statements
190. 14-4 Special Issues
191. 14-5 Benchmarking
192. 14-6 Tax Planning
193. Key Terms
194. Discussion Questions
195. Computational Exercises
196. Problems
197. Research Problems
198. Becker CPA Review Questions
199. Chapter 15: Exempt Entities
200. The Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
201. 15-1 Types of Exempt Organizations
202. 15-2 Characteristics of Exempt Entities
203. 15-3 Taxes on Exempt Entities
204. 15-4 Private Foundations and Public Charities
205. 15-5 Unrelated Business Income Tax
206. 15-6 Reporting Requirements
207. 15-7 Tax Planning
208. Key Terms
209. Discussion Questions
210. Computational Exercises
211. Problems
212. Research Problems
213. Becker CPA Review Questions
214. Chapter 16: Multistate Corporate Taxation
215. The Big Picture: Making a Multistate Location Decision
216. 16-1 Corporate State Income Taxation
217. 16-2 Apportionment and Allocation of Income
218. 16-3 The Unitary Theory
219. 16-4 Taxation of S Corporations
220. 16-5 Taxation of Partnerships and LLCs
221. 16-6 Other State and Local Taxes
222. 16-7 Tax Planning
223. Key Terms
224. Discussion Questions
225. Computational Exercises
226. Problems
227. Research Problems
228. Becker CPA Review Questions
229. Chapter 17: Tax Practice and Ethics
230. The Big Picture: A Tax Adviser’s Dilemma
231. 17-1 Tax Administration
232. 17-2 The Tax Profession and Tax Ethics
233. 17-3 Tax Planning
234. Key Terms
235. Discussion Questions
236. Computational Exercises
237. Problems
238. Research Problems
239. Becker CPA Review Questions
240. Part 5: Family Tax Planning
241. Chapter 18: The Federal Gift and Estate Taxes
242. The Big Picture: An Eventful and Final Year
243. 18-1 Transfer Taxes -In General
244. 18-2 The Federal Gift Tax
245. 18-3 The Federal Estate Tax
246. 18-4 The Generation-Skipping Transfer Tax
247. 18-5 Tax Planning
248. Key Terms
249. Discussion Questions
250. Computational Exercises
251. Problems
252. Research Problems
253. Becker CPA Review Questions
254. Chapter 19: Family Tax Planning
255. The Big Picture: Lifetime Giving – The Good and the Bad
256. 19-1 Valuation Concepts
257. 19-2 Income Tax Concepts
258. 19-3 Gift Planning
259. 19-4 Estate Planning
260. Key Terms
261. Discussion Questions
262. Computational Exercises
263. Problems
264. Research Problems
265. Becker CPA Review Questions
266. Chapter 20: Income Taxation of Trusts and Estates
267. The Big Picture: Setting Up a Trust to Protect a Family
268. 20-1 Fiduciary Income Taxation
269. 20-2 Nature of Trust and Estate Taxation
270. 20-3 Taxable Income of Trusts and Estates
271. 20-4 Taxation of Beneficiaries
272. 20-5 Grantor Trusts
273. 20-6 Procedural Matters
274. 20-7 Tax Planning
275. Key Terms
276. Discussion Questions
277. Computational Exercises
278. Problems
279. Research Problems
280. Becker CPA Review Questions
281. Appendix A
282. Tax Formulas, Tax Rate Schedules, and Tables
283. Tax Forms
284. Glossary
285. Table of Code Sections Cited
286. Present Value and Future Value Tables
287. Index

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