McGraw-Hill’s Taxation of Business Entities, 2014 Edition Spilker 5th Edition Test Bank

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Product details:

• ISBN-10 ‏ : ‎ 007763179X
• ISBN-13 ‏ : ‎ 978-0077631796
• Author:  Brian Spilker (Author), Benjamin Ayers (Author), John Robinson (Author), Edmund Outslay (Author)

McGraw-Hill’s Taxation Series continues 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.

With over 275 schools adopting the 4th edition, McGraw-Hill’s Taxation of Individuals and Business Entities resonates with instructors who were in need of a bold and innovative approach to teaching tax. 350 professors have contributed 370 book reviews, in addition to 20 focus groups and symposia. These instructors were impressed on the book’s organization, pedagogy, and unique features that are a testament to the grassroots nature of this book’s development.

Table of contents:

1. Chapter 1: An Introduction to Tax
2. Chapter 1 Introduction
3. Who Cares About Taxes and Why?
4. What Qualifies as a Tax?
5. How to Calculate a Tax
6. Different Ways to Measure Tax Rates
7. Tax Rate Structures
8. Proportional Tax Rate Structure
9. Progressive Tax Rate Structure
10. Regressive Tax Rate Structure
11. Types of Taxes
12. Federal Taxes
13. State and Local Taxes
14. Implicit Taxes
15. Evaluating Alternative Tax Systems
16. Sufficiency
17. Equity
18. Certainty
19. Convenience
20. Economy
21. Evaluating Tax Systems—The Trade-Offs
22. Conclusion
23. Chapter 1: Summary
24. Chapter 1: Key Terms
25. Chapter 1: Discussion Questions
26. Chapter 1: Problems
27. Chapter 2: Tax Compliance, the IRS, and Tax Authorities
28. Chapter 2 Introduction
29. Taxpayer Filing Requirements
30. Tax Return Due Date and Extensions
31. Statute of Limitations
32. IRS Audit Selection
33. Types of Audits
34. Tax Law Sources
35. Legislative Sources: Congress and the Constitution
36. Judicial Sources: The Courts
37. Administrative Sources: The U.S. Treasury
38. Tax Research
39. Step 1: Understand Facts
40. Step 2: Identify Issues
41. Step 3: Locate Relevant Authorities
42. Step 4: Analyze Tax Authorities
43. Step 5: Document and Communicate the Results
44. Tax Professional Responsibilities
45. Taxpayer and Tax Return Preparer Penalties
46. Conclusion
47. Chapter 2: Summary
48. Chapter 2: Key Terms
49. Chapter 2: Discussion Questions
50. Chapter 2: Problems
51. Chapter 3: Tax Planning Strategies and Related Limitations
52. Chapter 3 Introduction
53. Basic Tax Planning Overview
54. Timing Strategies
55. Present Value of Money
56. The Timing Strategy When Tax Rates Are Constant
57. The Timing Strategy When Tax Rates Change
58. Income-Shifting Strategies
59. Transactions between Family Members and Limitations
60. Transactions between Owners and Their Businesses and Limitations
61. Income Shifting across Jurisdictions and Limitations
62. Conversion Strategies
63. Limitations of Conversion Strategies
64. Additional Limitations to Tax Planning Strategies: Judicially Based Doctrines
65. Tax Avoidance versus Tax Evasion
66. Conclusion
67. Chapter 3: Summary
68. Chapter 3: Key Terms
69. Chapter 3: Discussion Questions
70. Chapter 3: Problems
71. Chapter 4: Individual Income Tax Overview, Dependents, and Filing Status
72. Chapter 4 Introduction
73. The Individual Income Tax Formula
74. Gross Income
75. Character of Income
76. Deductions
77. Income Tax Calculation
78. Other Taxes
79. Tax Credits
80. Tax Prepayments
81. Dependents of the Taxpayer
82. Dependency Requirements
83. Filing Status
84. Married Filing Jointly and Married Filing Separately
85. Qualifying Widow or Widower (Surviving Spouse)
86. Single
87. Head of Household
88. Summary of Income Tax Formula
89. Conclusion
90. Appendix A: Dependency Exemption Flowchart (Part I)
91. Appendix B: Qualifying Person for Head of Household Filing Status Flowchart
92. Appendix C: Determination of Filing Status Flowchart
93. Chapter 4: Summary
94. Chapter 4: Key Terms
95. Chapter 4: Discussion Questions
96. Chapter 4: Problems
97. Chapter 4: Comprehensive Problems
98. Chapter 5: Gross Income and Exclusions
99. Chapter 5 Introduction
100. Realization and Recognition of Income
101. What Is Included in Gross Income?
102. Other Income Concepts
103. When Do Taxpayers Recognize Income?
104. Who Recognizes the Income?
105. Types of Income
106. Income from Services
107. Income from Property
108. Other Sources of Gross Income
109. Exclusion Provisions
110. Common Exclusions
111. Education-Related Exclusions
112. Exclusions That Mitigate Double Taxation
113. Sickness and Injury-Related Exclusions
114. Deferral Provisions
115. Income Summary
116. Conclusion
117. Appendix: 2021 Social Security Worksheet from Form 1040 Instructions
118. Chapter 5: Summary
119. Chapter 5: Key Terms
120. Chapter 5: Discussion Questions
121. Chapter 5: Problems
122. Chapter 5: Comprehensive Problems
123. Chapter 6: Individual Deductions
124. Chapter 6 Introduction
125. Deductions for AGI
126. Deductions Directly Related to Business Activities
127. Deductions Indirectly Related to Business Activities
128. Deductions Subsidizing Specific Activities
129. Summary: Deductions for AGI
130. Deductions from AGI: Itemized Deductions
131. Medical Expenses
132. Taxes
133. Interest
134. Charitable Contributions
135. Special 2021 From AGI Charitable Contribution Deduction for Taxpayers Not Itemizing Deductions
136. Casualty and Theft Losses on Personal-Use Assets
137. Other Itemized Deductions
138. Summary of Itemized Deductions
139. The Standard Deduction
140. Standard Deduction
141. Deduction for Qualified Business Income
142. Deduction for Qualified Business Income
143. Limitations
144. Taxable Income Summary
145. Conclusion
146. Chapter 6: Summary
147. Chapter 6: Key Terms
148. Chapter 6: Discussion Questions
149. Chapter 6: Problems
150. Chapter 6: Comprehensive Problems
151. Chapter 7: Investments
152. Chapter 7 Introduction
153. Investments Overview
154. Portfolio Income: Interest and Dividends
155. Interest
156. Dividends
157. Portfolio Income: Capital Gains and Losses
158. Types of Capital Gains and Losses
159. Limits for Capital Loss Deductions
160. Balancing Tax Planning Strategies for Capital Assets with Other Goals
161. Portfolio Income Summary
162. Investment Interest Expense and Net Investment Income Tax
163. Net Investment Income Tax
164. Passive Activity Income and Losses
165. Passive Activity Definition
166. Income and Loss Categories
167. Rental Real Estate Exception to the Passive Activity Loss Rules
168. Net Investment Income Tax on Net Passive Income
169. Conclusion
170. Appendix A: detailed step-by-step guide to the capital gains netting process
171. Chapter 7: Summary
172. Chapter 7: Key Terms
173. Chapter 7: Discussion Questions
174. Chapter 7: Problems
175. Chapter 7: Comprehensive Problem
176. Chapter 8: Individual Income Tax Computation and Tax Credits
177. Chapter 8 Introduction
178. Regular Federal Income Tax Computation
179. Tax Rate Schedules
180. Marriage Penalty or Benefit
181. Exceptions to the Basic Tax Computation
182. Alternative Minimum Tax
183. Alternative Minimum Tax Formula
184. Additional Taxes
185. Employment and Self-Employment Taxes
186. Tax Credits
187. Nonrefundable Personal Credits
188. Refundable Personal Credits
189. Business Tax Credits
190. Tax Credit Summary
191. Credit Application Sequence
192. Taxpayer Prepayments and Filing Requirements
193. Prepayments
194. Filing Requirements
195. Tax Summary
196. Conclusion
197. Chapter 8: Summary
198. Chapter 8: Key Terms
199. Chapter 8: Discussion Questions
200. Chapter 8: Problems
201. Chapter 8: Comprehensive Problems
202. Chapter 9: Business Income, Deductions, and Accounting Methods
203. Chapter 9 Introduction
204. Business Gross Income
205. Gross Receipts Test for Determining Small Businesses
206. Business Deductions
207. Ordinary and Necessary
208. Reasonable in Amount
209. Limitations on Business Deductions
210. Expenditures against Public Policy
211. Political Contributions and Lobbying Costs
212. Capital Expenditures
213. Expenses Associated with the Production of Tax-Exempt Income
214. Personal Expenditures
215. Mixed-Motive Expenditures
216. Limitation on Business Interest Deductions
217. Losses on Dispositions of Business Property
218. Business Casualty Losses
219. Accounting Periods
220. Accounting Methods
221. Financial and Tax Accounting Methods
222. Overall Accounting Method
223. Accrual Income
224. Taxation of Advance Payments of Income (Unearned Income)
225. Inventories
226. Accrual Deductions
227. Comparison of Accrual and Cash Methods
228. Adopting an Accounting Method
229. Changing Accounting Methods
230. Conclusion
231. Chapter 9: Summary
232. Chapter 9: Key Terms
233. Chapter 9: Discussion Questions
234. Chapter 9: Problems
235. Chapter 9: Comprehensive Problems
236. Chapter 10: Property Acquisition and Cost Recovery
237. Chapter 10 Introduction
238. Cost Recovery and Tax Basis for Cost Recovery
239. Basis for Cost Recovery
240. Depreciation
241. Personal Property Depreciation
242. Real Property
243. Special Rules Relating to Cost Recovery
244. Depreciation for the Alternative Minimum Tax
245. Depreciation Summary
246. Amortization
247. Section 197 Intangibles
248. Organizational Expenditures and Start-Up Costs
249. Research and Experimentation Expenditures
250. Patents and Copyrights
251. Amortizable Intangible Asset Summary
252. Depletion
253. Conclusion
254. Appendix A: MACRS Tables
255. Chapter 10: Summary
256. Chapter 10: Key Terms
257. Chapter 10: Discussion Questions
258. Chapter 10: Problems
259. Chapter 10: Comprehensive Problems

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