Description
Test Bank For South-Western Federal Taxation 2024: Corporations, Partnerships, Estates and Trusts, 47th Edition William A. Raabe
“South-Western Federal Taxation” is a series of textbooks on U.S. federal taxation, written by James C. Young and published by Cengage Learning. The series covers a range of tax-related topics, including individual and business taxation, tax planning, and tax research. The textbooks are updated regularly to reflect changes to the tax code and current tax issues. James C. Young is a well-known author and tax expert, with many years of experience in teaching and writing about taxation.
Master today’s current tax concepts and tax law with Raabe/Nellen/Young/Cripe/Lassar/Persellin/Cuccia’s SOUTH-WESTERN FEDERAL TAXATION 2024: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 47th EDITION, and accompanying professional tax software. Updates emphasize the most recent tax changes impacting corporations, partnerships, estates and trusts, and financial statements. You will examine updates and reforms to 2023 tax laws as well as emerging developments. Recent examples, summaries and tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Review also help you study.
Part I: INTRODUCTION TO TAXATION AND BUSINESS ENTITIES.
1. Understanding and Working with the Federal Tax Law.
2. The Deduction for Qualified Business Income for Noncorporate Taxpayers.
Part II: CORPORATIONS.
3. Corporations: Introduction and Operating Rules.
4. Corporations: Organization and Capital Structure.
5. Corporations: Earnings & Profits and Dividend Distributions.
6. Corporations: Redemptions and Liquidations.
7. Corporations: Reorganizations.
8. Consolidated Tax Returns.
9. Taxation of International Transactions.
Part III: FLOW-THROUGH ENTITIES.
10. Partnerships: Formation, Operation, and Basis.
11. Partnerships: Distributions, Transfer of Interests, and Terminations.
12. S Corporations.
Part IV: ADVANCED TAX PRACTICE CONSIDERATIONS.
13. Comparative Forms of Doing Business.
14. Taxes in the Financial Statements.
15. Exempt Entities.
16. Multistate Corporate Taxation.
17. Tax Practice and Ethics.
Part V: FAMILY TAX PLANNING.
18. The Federal Gift and Estate Taxes.
19. Family Tax Planning.
20. Income Taxation of Trusts and Estates.
