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Taxation of Individuals and Business Entities, 2010 edition Brian Spilker

Taxation of Individuals and Business Entities, 2010 edition By Brian Spilker

Taxation of Individuals and Business Entities, 2010 edition by Brian Spilker


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Summary

The basic approach to teaching taxation hasn't changed. This book intends to present an engaging learning experience for students studying taxation. It places emphasis on the tax and nontax consequences of multiple parties involved in transactions and integrates financial and tax accounting topics. It is suitable for the modern tax curriculum.

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Taxation of Individuals and Business Entities, 2010 edition Summary

Taxation of Individuals and Business Entities, 2010 edition by Brian Spilker

The basic approach to teaching taxation hasn't changed in decades. Today's student deserves a new approach. McGraw-Hill's Taxation of Individuals and Business Entities is a bold and innovative new textbook that's already generating enthusiasm across the country. McGraw-Hill's Taxation Series is designed to provide a unique, innovative, and engaging learning experience for students studying taxation. The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum.

About Brian Spilker

Brian Spilker teaches taxation at Brigham Young University where he received both B.S. and M.A.cc degrees. After work experience at a major tax firm, he earned his Ph.D. at the University of Texas at Austin. He has won numerous professional awards, including awards for innovative teaching and use of technology in the classroom. His research on tax information search and professional judgment have appeared in key scholarly journals of accountancy. Ben Ayers, dean of the Terry College of Business at the University of Georgia, received an M.T.A. and B.S. from the University of Alabama. and a Ph.D. from the University of Texas at Austin. A tax manager and a contract manager before he earned his doctorate, he is the recipient of 11 teaching awards at the school, college, and university levels, including the Richard B. Russell Undergraduate Teaching Award and Ray M. Sommerfeld Outstanding Tax Educator Award. His research interests include the effects of taxation on firm structure, mergers and acquisitions, and capital markets, and he has published articles in major journals of accounting, law, and economics. John Robinson earned a J.D. from and Ph.D. in accounting from the University of Michigan and holds a chair in the business department at Texas A&M University, where he teaches courses on individual and corporate taxation and advanced accounting. He has taught at the University of Kansas and the University of Texas at Austin, and he has served as an academic fellow on the Securities and Exchange Commission. A former president of American Taxation Association, his numerous awards include the Henry A. Bubb Award for outstanding teaching and the Outstanding Service Award from the ATA. His research and scholarly publishing involve a broad variety of topics involving financial accounting, mergers and acquisitions, and the influence of taxes on financial structures and performance. Ed Outslay, a professor of accounting in the Department of Accounting and Information Systems at Michigan State University, received a B.A. from Furman University and an M.B.A. and Ph.D. from the University of Michigan. He teaches graduate classes in corporate taxation, multiunit enterprises, accounting for income taxes, and international taxation. His many awards for teaching and service include ATA/Deloitte Teaching Innovations Award, the Ray M. Sommerfeld Outstanding Tax Educator Award and the Lifetime Service Award from the American Taxation Association. He has also received several awards for his baseball coaching. Ron Worsham teaches taxation in the graduate, undergraduate, M.B.A., and Executive M.B.A. programs at Brigham Young University, where he is an associate professor in the School of Accountancy. Before earning his Ph.D. at the University of Florida, he received both B.S. and M.A.cc (tax emphasis) degrees from Brigham Young University and worked as a tax consultant, earning his C.P.A. license. He has been honored for outstanding innovation in the classroom at Brigham Young University, and has published academic research in the areas of taxpayer compliance and professional tax judgment, as well as legal research in a variety of areas. John Barrick, an associate professor in the Marriott School at Brigham Young University, served as an accountant at the United States Congress Joint Committee on Taxation during the 110th and 111th Congresses. He received both B.S. and M.A.cc degrees from Brigham Young University, and, after his professional work experience, earned his Ph.D. at the University of Nebraska at Lincoln. He teaches undergraduate and graduate courses in taxation, and his scholarly research and publications explore issues relating to tax corporate political activity. Connie Weaver is a professor of accounting at Texas A&M University, where she teaches taxation in the accounting and the executive M.B.A. program. She received a B.S. in chemical engineering from the University of Texas at Austin, an M.P.A. from the University of Texas at Arlington, and a Ph.D. from Arizona State University. A tax manager who became a licensed C.P.A. before entering the Ph.D. program, she is the recipient of several teaching awards, including the 2006 American Taxation Association/Deloitte Teaching Innovations award. The senior editor of The Journal of the American Taxation Association, her publishing and research interests include the effects of tax and financial incentives on corporate decisions and reporting.

Table of Contents

Part I: Intro to Taxation1. An Introduction to Tax2. Tax Compliance, the IRS, and Tax Authorities3. Tax Planning Strategies and Related LimitationsPart II: Basic Individual Taxation 4. Individual Tax Overview5. Gross Income and Exclusions6. Individual Deductions7. Individual Income Tax Computation and Tax CreditsPart III: Business and Investment-Related Transactions8. Business Income, Deductions, and Accounting Methods9. Property Acquisition and Cost Recovery10. Property Dispositions11. Investments Part IV: Specialized Topics12. Compensation13. Retirement Savings and Deferred Compensation14. Tax Consequences of Home OwnershipPart V: Entity Overview and Taxation of C Corporations15. Entities Overview16. Corporate Operations17. FAS 109: Accounting for Income Taxes18. Corporate Taxation: Nonliquidating Distributions19. Corporate Taxation: Formation, Reorganization, and LiquidationPart VI: Taxation of Flow-Through Entities20. Forming and Operating Partnerships21. Dispositions of Partnership Interests and Partnership Distributions 22. S CorporationsPart VII: Multijurisdictional Taxation and Transfer Taxes 23. State and Local Taxes 24. The U.S. Taxation of Multinational Transactions25. Transfer Taxes and Wealth PlanningAppendix A: Tax Forms Appendix B: Tax Terms GlossaryAppendix C: Comprehensive Tax Return ProblemsAppendix D: Code Indices

Additional information

CIN0073526967G
9780073526966
0073526967
Taxation of Individuals and Business Entities, 2010 edition by Brian Spilker
Used - Good
Hardback
McGraw-Hill Education - Europe
20090616
1024
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in good condition, but if you are not entirely satisfied please get in touch with us

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