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Solution Manual for South-Western Federal Taxation 2021: Corporations, Partnerships, Estates and Trusts, 44th Edition, William A. Raabe, James C. Young, Annette Nellen, William H. Hoffman Jr. David M. Maloney

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Solution Manual for South-Western Federal Taxation 2021: Corporations, Partnerships, Estates and Trusts, 44th Edition, William A. Raabe, James C. Young, Annette Nellen, William H. Hoffman, Jr., David M. Maloney

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Product Details:

  • ISBN-10 ‏ : ‎ 035735933X
  • ISBN-13 ‏ : ‎ 978-0357359334
  • Author: William A. Raabe, James C. Young, Annette Nellen, William H. Hoffman, Jr., David M. Maloney

Gain a thorough understanding of today’s corporate tax concepts and most current tax law with SOUTH-WESTERN FEDERAL TAXATION 2021: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 44E and accompanying professional tax software. This reader-friendly presentation emphasizes the latest tax law and changes impacting corporations, partnerships, estates and trusts. You examine the most current tax law at the time of publication. Complete coverage of the Tax Cuts and Jobs Act of 2017 offers guidance from the Treasury Department. Clear examples, summaries and tax scenarios further clarify concepts and help you sharpen critical-thinking, writing and research skills. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters, CNOWv2 online homework solution and MindTap Reader. Learn how taxes impact the corporate world today as you prepare for the C.P.A. exam or Enrolled Agent exam or begin study for a career in tax accounting, financial reporting or auditing.

 

Table of Content:

  1. Part 1: Introduction
  2. Chapter 1: Understanding and Working with the Federal Tax Law
  3. The Big Picture: Importance of Tax Research
  4. The Whys of the Tax Law
  5. Summary
  6. Reconciling Accounting Concepts
  7. Working with the Tax Law-Tax Sources
  8. Concept Summary: Federal Judicial System
  9. Concept Summary: Judicial Sources
  10. Working with the Tax Law-Locating and Using Tax Sources
  11. Financial Disclosure Insights: Where Does GAAP Come From?
  12. Working with the Tax Law-Tax Research
  13. Ethics & Equity: Choosing Cases for Appeal
  14. Working with the Tax Law-Tax Planning
  15. Taxation on the CPA Examination
  16. Chapter 2: The Deduction for Qualified Business Income for Noncorporate Taxpayers
  17. The Big Picture: Entrepreneurial Pursuits
  18. Tax Treatment of Various Business Forms
  19. Concept Summary: Tax Treatment of Business Forms Compared
  20. Global Tax Issues: U.S. Corporate Taxes and International Business Competitiveness
  21. The Tax Cuts and Jobs Act (TCJA) of 2017 and Entity Tax Rates
  22. The Deduction for Qualified Business Income
  23. Concept Summary: An Overview of the 2020 Qualified Business Income Deduction
  24. Tax Planning
  25. Refocus on the Big Picture: Entrepreneurial Pursuits
  26. Part 2: Corporations
  27. Chapter 3: Corporations: Introduction and Operating Rules
  28. The Big Picture: A Half-Baked Idea?
  29. An Introduction to the Income Taxation of Corporations
  30. Concept Summary: Special Rules Applicable to Personal Service Corporations (PSCs)
  31. Ethics & Equity: Pushing the Envelope on Year-End Planning
  32. Concept Summary: Income Taxation of Individuals and Corporations Compared
  33. Determining the Corporate Income Tax Liability
  34. Procedural Matters
  35. Concept Summary: Conceptual Diagram of Schedule M-1 (Form 1120)
  36. Tax Planning
  37. Refocus on the Big Picture: Cooked to Perfection
  38. Chapter 4: Corporations: Organization and Capital Structure
  39. The Big Picture: The Vehicle for Business Growth Is the Corporate Form
  40. Organization of and Transfers to Controlled Corporations
  41. Global Tax Issues: Tax Reform Adds a New Wrinkle to the Choice of Organizational Form When Operating
  42. Concept Summary: Shareholder Consequences: Taxable Corporate Formation versus Tax-Deferred § 351 Tr
  43. Concept Summary: Tax Consequences of Liability Assumption
  44. Concept Summary: Tax Consequences to the Shareholders and Corporation: With and Without the Applicat
  45. Capital Structure of a Corporation
  46. Investor Losses
  47. Ethics & Equity: Can a Loss Produce a Double Benefit?
  48. Gain from Qualified Small Business Stock
  49. Tax Planning
  50. Refocus on the Big Picture: The Vehicle for Business Growth Is the Corporate Form
  51. Chapter 5: Corporations: Earnings & Profits and Dividend Distributions
  52. The Big Picture: Taxing Corporate Distributions
  53. Corporate Distributions-Overview
  54. Earnings and Profits (E & P)-§ 312
  55. Concept Summary: E & P Adjustments
  56. Concept Summary: Allocating E & P to Distributions
  57. Ethics & Equity: Shifting E & P
  58. Dividends
  59. Concept Summary: Noncash Property Distributions
  60. Tax Planning
  61. Refocus on the Big Picture: Taxing Corporate Distributions
  62. Chapter 6: Corporations: Redemptions and Liquidations
  63. The Big Picture: Family Corporations and Stock Redemptions
  64. Stock Redemptions-In General
  65. Stock Redemptions-Sale or Exchange Treatment
  66. Global Tax Issues: Foreign Shareholders Prefer Sale or Exchange Treatment in Stock Redemptions
  67. Concept Summary: Summary of the Qualifying Stock Redemption Rules
  68. Concept Summary: Tax Consequences of Stock Redemptions to Shareholders
  69. Stock Redemptions-Effect on the Corporation
  70. Stock Redemptions-Preferred Stock Bailouts
  71. Liquidations-In General
  72. Liquidations-Effect on the Distributing Corporation
  73. Concept Summary: Summary of Antistuffing Loss Disallowance Rules
  74. Liquidations-Effect on the Shareholder
  75. Liquidations-Parent-Subsidiary Situations
  76. Concept Summary: Summary of Liquidation Rules
  77. Global Tax Issues: Basis Rules for Liquidations of Foreign Subsidiaries
  78. Tax Planning
  79. Refocus on the Big Picture: A Family Attribution Waiver is a Valuable Tool in Succession Planning
  80. Chapter 7: Corporations: Reorganizations
  81. The Big Picture: Structuring Acquisitions
  82. Reorganizations-In General
  83. Concept Summary: Gain and Basis Rules for Nontaxable Exchanges
  84. Concept Summary: Basis to Acquiring Corporation of Property Received
  85. Types of Tax-Free Reorganizations
  86. Concept Summary: Summary of Type A Through Type D Reorganizations: Advantages and Disadvantages
  87. Judicial Doctrines
  88. Global Tax Issues: How Has Tax Reform Affected Global M&A Activity?
  89. Ethics & Equity: Voicing Ethical Values
  90. Financial Disclosure Insights: Acquisitions Can Have Negative Consequences
  91. Tax Attribute Carryovers
  92. Concept Summary: Treatment of E & P Carried to Successor
  93. Concept Summary: Summary of Carryover Rules
  94. Concept Summary: Comprehensive Summary of Corporate Reorganizations
  95. Tax Planning
  96. Refocus on the Big Picture: Structuring Acquisitions
  97. Chapter 8: Consolidated T ax Returns
  98. The Big Picture: A Corporation Contemplates a Merger
  99. The Consolidated Return Rules
  100. Ethics & Equity: Delegating Authority to the Nonelected
  101. Assessing Consolidated Return Status
  102. Financial Disclosure Insights: GAAP and Tax Treatment of Consolidations
  103. Electing Consolidated Return Status
  104. Concept Summary: The Consolidated Return Election
  105. Concept Summary: The Consolidated Tax Return
  106. Stock Basis of Subsidiary
  107. Computing Consolidated Taxable Income
  108. Global Tax Issues: Consolidated Returns and NOLs
  109. Concept Summary: The Consolidated Taxable Income
  110. Tax Planning
  111. Refocus on the Big Picture: Should the Affiliated Group File a Consolidated Return?
  112. Chapter 9: Taxation of International Transactions
  113. The Big Picture: Going International
  114. Overview of International Taxation
  115. Global Tax Issues: Tax Reform Can Make Strange Bedfellows
  116. Tax Treaties
  117. Sourcing of Income and Deductions
  118. Concept Summary: The Sourcing Rules
  119. Ethics & Equity: The Costs of Good Tax Planning
  120. Foreign Currency Gain/Loss
  121. U.S. Persons with Offshore Income
  122. Financial Disclosure Insights: Overseas Operations and Book-Tax Differences
  123. Concept Summary: The Foreign Tax Credit
  124. Concept Summary: Subpart F Income and a CFC
  125. Concept Summary: Income of a CFC That Is Included in Gross Income of a U.S. Shareholder, Selected
  126. U.S. Taxation of Nonresident Aliens and Foreign Corporations
  127. Reporting Requirements
  128. Tax Planning
  129. Refocus on the Big Picture: Going International
  130. Part 3: Flow-Through Entities
  131. Chapter 10: Partnerships: Formation, Operation, and Basis
  132. The Big Picture: Why Use a Partnership, Anyway?
  133. Overview of Partnership Taxation
  134. Concept Summary: Comparison of Partnership Types
  135. Formation of a Partnership: Tax Effects
  136. Concept Summary: Partnership Formation and Initial Basis Computation
  137. Partnership Operations and Reporting
  138. Financial Disclosure Insights: Financial Reporting for Partnerships
  139. Partner Calculations and Reporting
  140. Concept Summary: Tax Reporting of Partnership Items
  141. Ethics & Equity: Built-In Appreciation on Contributed Property
  142. Global Tax Issues: Withholding Requirements for non-U.S. Partners
  143. Other Taxes on Partnership Income
  144. Tax Planning
  145. Concept Summary: Major Advantages and Disadvantages of the Partnership Form
  146. Refocus on the Big Picture: Why Use a Partnership, Anyway?
  147. Chapter 11: Partnerships: Distributions, Transfer of Interests, and Terminations
  148. The Big Picture: The Life Cycle of a Partnership
  149. Distributions from a Partnership
  150. Ethics & Equity: Arranging Tax-Advantaged Distributions
  151. Concept Summary: Proportionate Current Distributions (General Rules)
  152. Concept Summary: Proportionate Liquidating Distributions When the Partnership Also Liquidates (Gener
  153. Section 736-Liquidating Distributions to Retiring or Deceased Partners
  154. Concept Summary: Liquidating Distributions of Cash When the Partnership Continues
  155. Sale of a Partnership Interest
  156. Concept Summary: Sale of a Partnership Interest
  157. Global Tax Issues: A Partnership Isn’t Always a Partnership-Complications in the Global Arena
  158. Other Dispositions of Partnership Interests
  159. Section 754-Optional Adjustments to Property Basis
  160. Concept Summary: Basis Adjustments under § 754
  161. Termination of a Partnership
  162. Other Issues
  163. Global Tax Issues: Sale of Global Partnership Interests
  164. Tax Planning
  165. Refocus on the Big Picture: The Life Cycle of a Partnership
  166. Chapter 12: S Corporations
  167. The Big Picture: Deductibility of Losses and the Choice of Business Entity
  168. Choice of Business Entity
  169. Qualifying for S Corporation Status
  170. Operational Rules
  171. Concept Summary: Classification Procedures for Distributions from an S Corporation
  172. Concept Summary: Consequences of Noncash Distributions
  173. Tax Planning
  174. Concept Summary: Making an S Election
  175. Refocus on the Big Picture: Using a Pass-Through Entity to Achieve Deductibility of Losses
  176. Part 4: Advanced Tax Practice Considerations
  177. Chapter 13: Comparative Forms of Doing Business
  178. The Big Picture: Selection of a Tax Entity Form
  179. Forms of Doing Business
  180. Nontax Factors
  181. Single Versus Double Taxation
  182. Global Tax Issues: Tax Rates and Economic Activity
  183. Controlling the Entity Tax
  184. Conduit Versus Entity Treatment
  185. Ethics & Equity: Income Tax Basis That Does Not Change?
  186. FICA, Self-Employment Taxes, and NIIT
  187. Disposition of a Business or an Ownership Interest
  188. Converting to other Entity Types
  189. Overall Comparison of forms of Doing Business
  190. Concept Summary: Tax Attributes of Different Forms of Business (Assume That Partners and Shareholder
  191. Tax Planning
  192. Refocus on the Big Picture: Selection of a Tax Entity Form
  193. Chapter 14: Taxes on the Financial Statements
  194. The Big Picture: Taxes in the Financial Statements
  195. Accounting for Income Taxes-Basic Principles
  196. Concept Summary: Common Book-Tax Differences
  197. Capturing, Measuring, and Recording Tax Expense-The Provision Process
  198. Global Tax Issues: Accounting for Income Taxes in International Standards
  199. Financial Disclosure Insights: The Book-Tax Income Gap
  200. Global Tax Issues: Tax Losses and the Deferred Tax Asset
  201. Tax Disclosures in the Financial Statements
  202. Concept Summary: Steps in Determining the Book Tax Expense
  203. Special Issues
  204. Concept Summary: Recognizing the Tax Benefits of Uncertain Tax Positions Under ASC 740-10
  205. Ethics & Equity: Disclosing Aggressive Tax Positions
  206. Benchmarking
  207. Concept Summary: Benchmarking Analysis
  208. Tax Planning
  209. Refocus on the Big Picture: Taxes in the Financial Statements
  210. Chapter 15: Exempt Entities
  211. The Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
  212. Types of Exempt Organizations
  213. Characteristics of Exempt Entities
  214. Concept Summary: Consequences of Exempt Status
  215. Taxes on Exempt Entities
  216. Private Foundations
  217. Concept Summary: Exempt Organizations: Classification
  218. Unrelated Business Income Tax
  219. Concept Summary: Unrelated Business Income Tax
  220. Reporting Requirements
  221. Tax Planning
  222. Refocus on the Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
  223. Chapter 16: Multistate Corporate Taxation
  224. The Big Picture: Making a Multistate Location Decision
  225. Corporate State Income Taxation
  226. Concept Summary: Multistate Taxation
  227. Apportionment and Allocation of Income
  228. Concept Summary: Apportionable Income
  229. Financial Disclosure Insights: State/Local Taxes and the Tax Expense
  230. The Unitary Theory
  231. Global Tax Issues: Water’s Edge Is Not a Day at the Beach
  232. Concept Summary: Using Apportionment Formulas
  233. Taxation of S Corporations
  234. Taxation of Partnerships and LLCS
  235. Other State and Local Taxes
  236. Ethics & Equity: Encouraging Economic Development through Tax Concessions
  237. Tax Planning
  238. Ethics & Equity: Can You Be a Nowhere Adviser?
  239. Refocus on the Big Picture: Making a Multistate Location Decision
  240. Chapter 17: Tax Practice and Ethics
  241. The Big Picture: A Tax Adviser’s Dilemma
  242. Tax Administration
  243. Ethics & Equity: Tax Compliance Costs
  244. Ethics & Equity: Can the IRS Pretend to be Your Friend?
  245. Ethics & Equity: Our Taxing System of Self-Assessment
  246. Concept Summary: Working with the IRS
  247. Ethics & Equity: First-Time Tax Violators Can Get Off with Just a Warning
  248. The Tax Profession and Tax Ethics
  249. Concept Summary: Tax Profession and Ethics
  250. Tax Planning
  251. Refocus on the Big Picture: A Tax Adviser’s Dilemma
  252. Part 5: Family Tax Planning
  253. Chapter 18: The Federal Gift and Estate Taxes
  254. The Big Picture: An Eventful and Final Year
  255. Transfer Taxes-In General
  256. Global Tax Issues: U.S. Transfer Taxes and NRAs
  257. Concept Summary: Formula for the Federal Gift Tax
  258. Concept Summary: Formula for the Federal Estate Tax
  259. The Federal Gift Tax
  260. Ethics & Equity: It’s the Thought That Counts
  261. Concept Summary: Federal Gift Tax Provisions
  262. The Federal Estate Tax
  263. Concept Summary: Federal Estate Tax Provisions-Gross Estate
  264. Global Tax Issues: Treaty Relief is not Abundant!
  265. Concept Summary: Federal Estate Tax Provisions-Taxable Estate and Procedural Matters
  266. The Generation-Skipping Transfer Tax
  267. Tax Planning
  268. Refocus on the Big Picture: An Eventful and Final Year
  269. Chapter 19: Family Tax Planning
  270. The Big Picture: Lifetime Giving-The Good and the Bad
  271. Valuation Concepts
  272. Ethics & Equity: One Way to Handle Loans to Troublesome In-Laws
  273. Ethics & Equity: Can IRS Valuation Tables be Disregarded?
  274. Concept Summary: Valuation Concepts
  275. Income Tax Concepts
  276. Concept Summary: Income Tax Concepts
  277. Gift Planning
  278. Estate Planning
  279. Concept Summary: Estate and Gift Tax Planning
  280. Refocus on the Big Picture: Lifetime Giving-The Good and the Bad
  281. Chapter 20: Income Taxation of Trusts and Estates
  282. The Big Picture: Setting Up a Trust to Protect a Family
  283. An Overview of Fiduciary Taxation
  284. Nature of Trust and Estate Taxation
  285. Concept Summary: Tax Characteristics of Major Pass-Through Entities
  286. Taxable Income of Trusts and Estates
  287. Ethics & Equity: To Whom Can I Trust My Pet?
  288. Concept Summary: Uses of the DNI Amount
  289. Concept Summary: Principles of Fiduciary Income Taxation
  290. Taxation of Beneficiaries
  291. Grantor Trusts
  292. Procedural Matters
  293. Tax Planning
  294. Ethics & Equity: Who Should Be a Trustee?
  295. Refocus on the Big Picture: Setting Up a Trust to Protect a Family
  296. Appendix A: Tax Rate Schedules and Tables
  297. Appendix B: Tax Forms
  298. Appendix C: Glossary
  299. Appendix D-1: Table of Code Sections Cited
  300. Appendix D-2: Table of Regulations Cited
  301. Appendix D-3: Table of Revenue Procedures and Revenue Rulings Cited
  302. Appendix E: Table of Cases Cited
  303. Appendix F: Present Value and Future Value Tables
  304. Appendix G: Tax Formulas
  305. Index

 

 

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