Test bank for McGraw-Hill’s Taxation of Individuals and Business Entities 2016 Edition 7th Edition

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Product details:

• ISBN-10 ‏ : ‎ 1259334872
• ISBN-13 ‏ : ‎ 978-1259334870
• Author: Brian Spilker; Ben Ayers

McGraw-Hill’s Taxation 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.

Table Of Contents:

1. 1 An Introduction to Tax
2. Who Cares about Taxes and Why?
3. What Qualifies as a Tax?
4. How to Calculate a Tax
5. Different Ways to Measure Tax Rates
6. Tax Rate Structures
7. Proportional Tax Rate Structure
8. Progressive Tax Rate Structure
9. Regressive Tax Rate Structure
10. Types of Taxes
11. Federal Taxes
12. State and Local Taxes
13. Implicit Taxes
14. Evaluating Alternative Tax Systems
15. Sufficiency
16. Equity
17. Certainty
18. Convenience
19. Economy
20. Evaluating Tax Systems—The Trade-Offs
21. Conclusion
22. 2 Tax Compliance, the IRS, and Tax Authorities
23. Taxpayer Filing Requirements
24. Tax Return Due Date and Extensions
25. Statute of Limitations
26. IRS Audit Selection
27. Types of Audits
28. Tax Law Sources
29. Legislative Sources: Congress and the Constitution
30. Judicial Sources: The Courts
31. Administrative Sources: The U.S. Treasury
32. Tax Research
33. Step 1: Understand Facts
34. Step 2: Identify Issues
35. Step 3: Locate Relevant Authorities
36. Step 4: Analyze Tax Authorities
37. Step 5: Document and Communicate the Results
38. Tax Professional Responsibilities
39. Taxpayer and Tax Practitioner Penalties
40. Conclusion
41. 3 Tax Planning Strategies and Related Limitations
42. Basic Tax Planning Overview
43. Timing Strategies
44. Present Value of Money
45. The Timing Strategy When Tax Rates Are Constant
46. The Timing Strategy When Tax Rates Change
47. Income-Shifting Strategies
48. Transactions between Family Members and Limitations
49. Transactions between Owners and Their Businesses and Limitations
50. Income Shifting across Jurisdictions and Limitations
51. Conversion Strategies
52. Limitations of Conversion Strategies
53. Additional Limitations to Tax Planning Strategies: Judicially Based Doctrines
54. Tax Avoidance versus Tax Evasion
55. Conclusion
56. 4 Individual Income Tax Overview, Dependents, and Filing Status
57. The Individual Income Tax Formula
58. Gross Income
59. Character of Income
60. Deductions
61. Income Tax Calculation
62. Other Taxes
63. Tax Credits
64. Tax Prepayments
65. Dependents of the Taxpayer
66. Dependency Requirements
67. Filing Status
68. Married Filing Jointly and Married Filing Separately
69. Qualifying Widow or Widower (Surviving Spouse)
70. Single
71. Head of Household
72. Summary of Income Tax Formula
73. Conclusion
74. 5 Gross Income and Exclusions
75. Realization and Recognition of Income
76. What Is Included in Gross Income?
77. Other Income Concepts
78. When Do Taxpayers Recognize Income?
79. Who Recognizes the Income?
80. Types of Income
81. Income from Services
82. Income from Property
83. Other Sources of Gross Income
84. Exclusion Provisions
85. Common Exclusions
86. Education-Related Exclusions
87. Exclusions That Mitigate Double Taxation
88. Sickness and Injury-Related Exclusions
89. Deferral Provisions
90. Income Summary
91. Conclusion

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