Solution manual for Taxation for Decision Makers 2014 Edition Shirley Dennis

Solution manual for Taxation for Decision Makers 2014 Edition Shirley Dennis

Solution manual for Taxation for Decision Makers 2014 Edition Shirley Dennis

Better approach, better results. TAXATION FOR DECISION MAKERS, 2014 EDITION helps you get more out of your tax actions whether it be planning or business strategies. Easy-to-read without sacrificing good technical detail and loaded with review tools, TAXATION FOR DECISION MAKERS, 2014 EDITION helps you master what you need to succeed.

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PART I: Introduction to Taxation and its Environment

Chapter 1: An Introduction to Taxation

• Key Concepts
• Setting the Stage—An Introductory Case
• An Introduction to Taxation
• Types of Taxes
• Types of Tax Rate Systems
• Characteristics of a Good Tax
• Income Taxation
• The Taxing Units and the Basic Income Tax Models
• Choice of Business Entity
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself

Chapter 2: The Tax Practice Environment

• Key Concepts
• Setting the Stage—An Introductory Case
• An Introduction to Tax Practice
• Taxes and Cash Flow
• Tax Planning Strategies
• Sources of Authority
• Tax Research
• Tax Compliance
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself
• Appendix 2A: Tax Research

PART II: Income and Expense Determination

Chapter 3: Determining Gross Income

• Key Concepts
• Setting the Stage—An Introductory Case
• What Is Income?
• When Is Income Recognized?
• Who Recognizes the Income?
• Sources of Income
• Exclusions
• Jurisdictional Issues
• Expanded Topics—Special Methods
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself

Chapter 4: Employee Compensation

• Key Concepts
• Setting the Stage—An Introductory Case
• Employee Compensation
• Employee Fringe Benefits
• Employee Stock and Stock Options
• Deferred Compensation and Retirement Planning
• Self-Employed Individuals
• Expanded Topics—Foreign Assignments
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself

Chapter 5: Business Expenses

• Key Concepts
• Setting the Stage—An Introductory Case
• Criteria for Deductibility
• Timing of Deductions
• Costs of Starting a Business
• Operating Expenses
• Limited Expense Deductions
• Expanded Topics—Book/Tax Differences
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself

PART III: Property Concepts and Transactions

Chapter 6: Property Acquisitions and Cost Recovery Deductions

• Key Concepts
• Setting the Stage—An Introductory Case
• Capital Expenditures
• Basis of Property
• Cash Flow and After-Tax Cost
• MACRS
• Provisions Limiting Depreciation
• Depletion
• Amortization
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself

Chapter 7: Property Dispositions

• Key Concepts
• Setting the Stage—An Introductory Case
• Determining Gain or Loss on Dispositions
• Disposition of Section 1231 Property
• Disposition of Capital Assets
• Disposition of Ordinary Income Property
• Mixed-Use Property
• Special Rules for Small Business Stock
• Sale of Principal Residence—Section 121
• Losses on Related Party Sales
• Individual Capital Gains Tax Rates
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself

Chapter 8: Tax-Deferred Exchanges

• Key Concepts
• Setting the Stage—An Introductory Case
• Basics of Tax-Deferred Exchanges
• Like-Kind Exchanges—Section 1031
• Other Tax-Deferred Exchanges
• Involuntary Conversions
• Asset Transfers to Businesses
• Corporate Reorganizations
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself
• Appendix 8A: Reorganization

PART IV: Business Taxation

Chapter 9: Taxation of Corporations

• Key Concepts
• Setting the Stage—An Introductory Case
• Introduction to Corporations
• Taxation of C Corporations
• Consolidated Returns
• Corporate Distributions
• Issues for Closely Held Corporations
• Expanded Topics—Earnings and Profits
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself
• Appendix 9A: Exempt Organizations
  Appendix 9B: Multistate Issues

Chapter 10: Sole Proprietorships and Flow-Through Entities

• Key Concepts
• Setting the Stage—An Introductory Case
• Introduction to Flow-Through Business Entities
• The Sole Proprietorship
• Partnerships
• S Corporation Characteristics
• The U.S. Production Activities Deduction
• Comparison of Total Tax Burden by Entity
• Expanded Topics—The Passive Deduction Limitations
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself

PART V: Taxation of Individuals

Chapter 11: Income Taxation of Individuals

• Key Concepts
• Setting the Stage—An Introductory Case
• The Individual Tax Model
• Personal and Dependency Exemptions
• Filing Status
• Standard Deduction
• Itemized Deductions
• Net Operating Loss
• Computing the Tax
• Tax Credits
• Payment of Income Tax
• Expanded Topics—Additional Taxes
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself

Chapter 12: Wealth Transfer Taxes

• Key Concepts
• Setting the Stage—An Introductory Case
• Overview of Wealth Transfer Taxation
• The Federal Gift Tax
• Tax Consequences for Donees
• The Taxable Estate
• Transfer Tax Planning
• Fiduciary Income Tax Issues
• Expanded Topics—The Tax Calculations
• Revisiting the Introductory Case
• Summary
• Key Terms
• Test Yourself
• Problem Assignments
• Answers to Test Yourself

Appendix A: Tax Research Using Checkpoint^®
Appendix B: Present Value and Future Value Tables
Appendix C: Sample Filled-in Tax Returns
Appendix D: Tax Return Problems

Solution manual for Taxation for Decision Makers 2014 Edition Shirley Dennis