This is completed downloadable of South-Western Federal Taxation 2017 Comprehensive 40th Edition Hoffman Test Bank
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- ISBN-10 : 1337347353
- ISBN-13 : 978-1337347358
- Author:
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Table of Content:
- Part 1: Introduction and Basic Tax Model
- Ch 1: An Introduction to Taxation and Understanding the Federal Tax Law
- The Big Picture: Family and Taxes-A Typical Year
- 1-1: Learning and Coping with Taxation
- 1-2: A Brief History of U.S. Taxation
- 1-3: Criteria Used in the Selection of a Tax Structure
- 1-4: The Tax Structure
- 1-5: Major Types of Taxes
- 1-6: Tax Administration
- 1-7: Understanding the Federal Tax Law
- 1-8: Summary
- Refocus on the Big Picture: Family and Taxes-A Typical Year
- Key Terms
- Discussion Questions
- Ch 2: Working with the Tax Law
- The Big Picture: Importance of Tax Research
- 2-1: Tax Sources
- 2-2: Working with the Tax Law-Tax Research Tools
- 2-3: Working with the Tax Law-Tax Research
- 2-4: Working with the Tax Law-Tax Planning
- 2-5: Taxation on the CPA Examination
- Key Terms
- Discussion Questions
- Problems
- Research Problems
- Ch 3: Computing the Tax
- The Big Picture: A Divided Household
- 3-1: Tax Formula
- 3-2: Personal Exemptions
- 3-3: Dependency Exemptions
- 3-4: Filing the Return
- 3-5: Tax Computations
- 3-6: Gains and Losses from Property Transactions-In General
- 3-7: Gains and Losses from Property Transactions-Capital Gains and Losses
- 3-8: Tax Planning
- Refocus on the Big Picture: A Divided Household
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Part 2: Gross Income
- Ch 4: Gross Income: Concepts and Inclusions
- The Big Picture: Calculation of Gross Income
- 4-1: Gross Income-What is It?
- 4-2: Year of Inclusion
- 4-3: Income Sources
- 4-4: Items Specifically Included in Gross Income
- 4-5: Tax Planning
- Refocus on the Big Picture: Calculation of Gross Income
- Key Terms
- Discussion Questions
- Problems
- Cumulative Problems
- Roger CPA Review Questions
- Ch 5: Gross Income: Exclusions
- The Big Picture: Exclusions
- 5-1: Statutory Authority
- 5-2: Gifts and Inheritances
- 5-3: Life Insurance Proceeds
- 5-4: Scholarships
- 5-5: Compensation for Injuries and Sickness
- 5-6: Employer-Sponsored Accident and Health Plans
- 5-7: Meals and Lodging
- 5-8: Employee Fringe Benefits
- 5-9: Foreign Earned Income
- 5-10: Interest on Certain State and Local Government Obligations
- 5-11: Corporate Distributions to Shareholders
- 5-12: Educational Savings Bonds
- 5-13: Education Savings Programs (S 529 and S 530 Plans)
- 5-14: Qualified Able Programs (S 529A Plans)
- 5-15: Tax Benefit Rule
- 5-16: Income from Discharge of Indebtedness
- 5-17: Tax Planning
- Refocus on the Big Picture: Exclusions
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Part 3: Deductions and Credits
- Ch 6: Deductions and Losses: In General
- The Big Picture: Calculation of Deductible Expenses
- 6-1: Classification of Deductible Expenses
- 6-2: Deductions and Losses-Timing of Expense Recognition
- 6-3: Disallowance Possibilities
- 6-4: Tax Planning
- Refocus on the Big Picture: Calculation of Deductible Expenses and Tax Planning
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Ch 7: Deductions and Losses: Certain Business Expenses and Losses
- The Big Picture: Losses
- 7-1: Bad Debts
- 7-2: Worthless Securities and Small Business Stock Losses
- 7-3: Losses of Individuals
- 7-4: Research and Experimental Expenditures
- 7-5: Domestic Production Activities Deduction
- 7-6: Net Operating Losses
- 7-7: Tax Planning
- Refocus on the Big Picture: Losses
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Ch 8: Depreciation, Cost Recovery, Amortization, and Depletion
- The Big Picture: Calculating Cost Recovery Deductions
- 8-1: Depreciation and Cost Recovery
- 8-2: Modified Accelerated Cost Recovery System (MACRS): General Rules
- 8-3: Modified Accelerated Cost Recovery System (MACRS): Special Rules
- 8-4: Reporting Procedures
- 8-5: Amortization
- 8-6: Depletion
- 8-7: Tax Planning
- Refocus on the Big Picture: Calculating Cost Recovery Deductions
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Ch 9: Deductions: Employee and Self-Employed-Related Expenses
- The Big Picture: The First Job
- 9-1: Employee versus Independent Contractor
- 9-2: Employee Expenses-In General
- 9-3: Transportation Expenses
- 9-4: Travel Expenses
- 9-5: Moving Expenses
- 9-6: Education Expenses
- 9-7: Entertainment and Meal Expenses
- 9-8: Other Employee Expenses
- 9-9: Contributions to Retirement Accounts
- 9-10: Individual Retirement Accounts (IRAs)
- 9-11: Retirement Plans for Self-Employed Individuals
- 9-12: Classification of Employee Expenses
- 9-13: Limitations on Itemized Deductions
- 9-14: Tax Planning
- Refocus on the Big Picture: The First Job
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Ch 10: Deductions and Losses: Certain Itemized Deductions
- The Big Picture: Impact of Itemized Deductions on Major Purchases
- 10-1: Medical Expenses
- 10-2: Taxes
- 10-3: Interest
- 10-4: Charitable Contributions
- 10-5: Miscellaneous Itemized Deductions
- 10-6: Other Miscellaneous Deductions
- 10-7: Comprehensive Example of Schedule A
- 10-8: Overall Limitation on Certain Itemized Deductions
- 10-9: Tax Planning
- Refocus on the Big Picture: Itemized Deductions Can Reduce the After-Tax Cost of Major Purchases
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Ch 11: Investor Losses
- The Big Picture: Investor Loss Limitations Affect the Viability of Certain Investment Opportunities
- 11-1: The Tax Shelter Problem
- 11-2: At-Risk Limits
- 11-3: Passive Activity Loss Limits
- 11-4: Investment Interest Limitation
- 11-5: Other Investment Losses
- 11-6: Tax Planning
- Refocus on the Big Picture: Investor Loss Limitations Can Significantly Affect Investment Returns
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Ch 12: Tax Credits and Payments
- Ch 12: The Big Picture: Education Tax Credits
- 12-1: Tax Policy Considerations
- 12-2: Tax Credits
- 12-3: Specific Business-Related Tax Credit Provisions
- 12-4: Other Tax Credits
- 12-5: Tax Payments
- 12-6: Tax Planning
- Refocus on the Big Picture: Education Tax Credits
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Part 4: Property Transactions
- Ch 13: Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Ex
- The Big Picture: Sale or Gift of Inherited House and Other Property Transactions
- 13-1: Determination of Gain or Loss
- 13-2: Basis Considerations
- 13-3: General Concept of a Nontaxable Exchange
- 13-4: Like-Kind Exchanges-S 1031
- 13-5: Involuntary Conversions-S 1033
- 13-6: Sale of a Residence-S 121
- 13-7: Other Nonrecognition Provisions
- 13-8: Tax Planning
- Refocus on the Big Picture: Sale or Gift of Inherited House and Other Property Transactions
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Ch 14: Property Transactions: Capital Gains and Losses, S 1231, and Recapture Provisions
- The Big Picture: Managing Capital Asset Transactions
- 14-1: General Scheme of Taxation
- 14-2: Capital Assets
- 14-3: Sale or Exchange
- 14-4: Holding Period
- 14-5: Tax Treatment of Capital Gains and Losses of Noncorporate Taxpayers
- 14-6: Tax Treatment of Capital Gains and Losses of Corporate Taxpayers
- 14-7: Overview of S 1231 and the Recapture Provisions
- 14-8: Section 1231 Assets
- 14-9: Section 1245 Recapture
- 14-10: Section 1250 Recapture
- 14-11: Considerations Common to SS 1245 and 1250
- 14-12: Special Recapture Provisions
- 14-13: Reporting Procedures
- 14-14: Tax Planning
- Refocus on the Big Picture: Managing Capital Asset Transactions
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Part 5: Special Tax Computations and Accounting Periods and Methods
- Ch 15: Alternative Minimum Tax
- The Big Picture: Effects of the AMT
- 15-1: Individual Alternative Minimum Tax
- 15-2: Corporate Alternative Minimum Tax
- 15-3: Tax Planning
- Refocus on the Big Picture: Effects of the AMT
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Cumulative Problems
- Research Problems
- Roger CPA Review Questions
- Ch 16: Accounting Periods and Methods
- The Big Picture: Accounting Period and Method
- 16-1: Accounting Periods
- 16-2: Accounting Methods
- 16-3: Special Accounting Methods
- 16-4: Tax Planning
- Refocus on the Big Picture: Accounting Period and Method
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Part 6: Corporations
- Ch 17: Corporations: Introduction and Operating Rules
- The Big Picture: A Half-Baked Idea?
- 17-1: Tax Treatment of Various Business Forms
- 17-2: An Introduction to the Income Taxation of Corporations
- 17-3: Determining the Corporate Income Tax Liability
- 17-4: Procedural Matters
- 17-5: Tax Planning
- Refocus on the Big Picture: Cooked to Perfection
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Ch 18: Corporations: Organization and Capital Structure
- The Big Picture: Tax Issues Associated with Growing into the Corporate Form
- 18-1: Organization of and Transfers to Controlled Corporations
- 18-2: Capital Structure of a Corporation
- 18-3: Investor Losses
- 18-4: Gain from Qualified Small Business Stock
- 18-5: Tax Planning
- Refocus on the Big Picture: Tax Issues Can Be Neutralized When Growing into the Corporate Form
- Key Terms
- Discussion Questions
- Computational Exercises
- Research Problems
- Roger CPA Review Questions
- Ch 19: Corporations: Distributions Not in Complete Liquidation
- The Big Picture: Taxing Corporate Distributions
- 19-1: Corporate Distributions-Overview
- 19-2: Earnings and Profits (E & P)
- 19-3: Dividends
- 19-4: Stock Redemptions
- 19-5: Stock Redemptions-Effect on the Corporation
- 19-6: Other Corporate Distributions
- 19-7: Tax Planning
- Refocus on the Big Picture: Taxing Corporate Distributions
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Ch 20: Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations
- The Big Picture: The Options for Transitioning to Retirement
- 20-1: Liquidations-In General
- 20-2: Liquidations-Effect on the Distributing Corporation
- 20-3: Liquidations-Effect on the Shareholder
- 20-4: Liquidations-Parent-Subsidiary Situations
- 20-5: Corporate Reorganizations
- 20-6: Tax Planning
- Refocus on the Big Picture: The Transition to Retirement is Subject to Double Taxation
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Part 7: Flow-Through Entities
- Ch 21: Partnerships
- The Big Picture: Why Use a Partnership, Anyway?
- 21-1: Overview of Partnership Taxation
- 21-2: Formation of a Partnership: Tax Effects
- 21-3: Operations of the Partnership
- 21-4: Transactions between Partners and Partnerships
- 21-5: Distributions from the Partnership
- 21-6: Sale of a Partnership Interest
- 21-7: Limited Liability Entities
- 21-8: Tax Planning
- Refocus on the Big Picture: Why Use a Partnership, Anyway?
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Ch 22: S Corporations
- The Big Picture: Deductibility of Losses and the Choice of Business Entity
- 22-1: Choice of Business Entity
- 22-2: Qualifying for S Corporation Status
- 22-3: Operational Rules
- 22-4: Tax Planning
- 22-5: Overall Comparison: Forms of Doing Business
- Refocus on the Big Picture: Using a Flow-Through Entity to Achieve Deductibility of Losses
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Part 8: Advanced Tax Practice Considerations
- Ch 23: Exempt Entities
- The Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
- 23-1: Types of Exempt Organizations
- 23-2: Requirements for Exempt Status
- 23-3: Taxes on Exempt Entities
- 23-4: Private Foundations
- 23-5: Unrelated Business Income Tax
- 23-6: Reporting Requirements
- 23-7: Tax Planning
- Refocus on the Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Ch 24: Multistate Corporate Taxation
- The Big Picture: Making a Multistate Location Decision
- 24-1: Overview of Corporate State Income Taxation
- 24-2: Allocation and Apportionment of Income
- 24-3: The Unitary Theory
- 24-4: Taxation of S Corporations
- 24-5: Taxation of Partnerships and LLCs
- 24-6: Other State and Local Taxes
- 24-7: Tax Planning
- Refocus on the Big Picture: Making a Multistate Location Decision
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Ch 25: Taxation of International Transactions
- The Big Picture: Going International
- 25-1: Overview of International Taxation
- 25-2: Tax Treaties
- 25-3: Sourcing of Income and Deductions
- 25-4: Foreign Currency Transactions
- 25-5: U.S. Persons with Offshore (Foreign) Income
- 25-6: U.S. Taxation of Nonresident Aliens and Foreign Corporations
- 25-7: Tax Planning
- Refocus on the Big Picture: Going International
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Ch 26: Tax Practice and Ethics
- The Big Picture: A Tax Adviser’s Dilemma
- 26-1: Tax Administration
- 26-2: The Tax Profession and Tax Ethics
- 26-3: Tax Planning
- Refocus on the Big Picture: A Tax Adviser’s Dilemma
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Part 9: Family Tax Planning
- Ch 27: The Federal Gift and Estate Taxes
- The Big Picture: An Eventful and Final Year
- 27-1: Transfer Taxes-In General
- 27-2: The Federal Gift Tax
- 27-3: The Federal Estate Tax
- 27-4: The Generation-Skipping Transfer Tax (GSTT)
- 27-5: Tax Planning
- Refocus on the Big Picture: An Eventful and Final Year
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Ch 28: Income Taxation of Trusts and Estates
- The Big Picture: Setting Up a Trust to Protect a Family
- 28-1: An Overview of Subchapter J
- 28-2: Nature of Trust and Estate Taxation
- 28-3: Taxable Income of Trusts and Estates
- 28-4: Taxation of Beneficiaries
- 28-5: Procedural Matters
- 28-6: Tax Planning
- Refocus on the Big Picture: Setting Up a Trust to Protect a Family
- Key Terms
- Discussion Questions
- Computational Exercises
- Problems
- Research Problems
- Roger CPA Review Questions
- Appendix A: Tax Rate Schedules and Tables
- Appendix B: Tax Forms
- Appendix C: Glossary
- Appendix D-1: Table of Code Sections Cited
- Appendix D-2: Table of Regulations Cited
- Appendix D-3: Table of Revenue Procedures and Revenue Rulings Cited
- Appendix E: Practice Set Assignments-Comprehensive Tax Return
- Appendix F: Tax Formulas
- Appendix G: Present Value and Future Value Tables
- Index
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