Description
Test Bank for Pearson’s Federal Taxation 2022 Comprehensive 35th Edition Rupert
Test Bank for Pearson’s Federal Taxation 2022 Comprehensive, 35th Edition, Timothy J. Rupert, Kenneth E. Anderson, David S Hulse, ISBN-10: 013691277X, ISBN-13: 9780136912774
Table of Contents
INDIVIDUALS
1. An Introduction to Taxation
2. Determination of Tax
3. Gross Income: Inclusions
4. Gross Income: Exclusions
5. Property Transactions: Capital Gains and Losses
6. Deductions and Losses
7. Business Expenses and Deferred Compensation
8. Itemized Deductions
9. Losses and Bad Debts
10. Depreciation, Cost Recovery, Amortization, and Depletion
11. Accounting Periods and Methods
12. Property Transactions: Nontaxable Exchanges
13. Property Transactions: Section 1231 and Recapture
14. Special Tax Computation Methods, Tax Credits, and Payment of Tax
CORPORATIONS, PARTNERSHIPS, ESTATES, AND TRUSTS
1. Tax Research
2. Corporate Formations and Capital Structure
3. The Corporate Income Tax
4. Corporate Nonliquidating Distributions
5. Other Corporate Tax Levies
6. Corporate Liquidating Distributions
7. Corporate Acquisitions and Reorganizations
8. Consolidated Tax Returns
9. Partnership Formation and Operation
10. Special Partnership Issues
11. S Corporations
12. The Gift Tax
13. The Estate Tax
14. Income Taxation of Trusts and Estates
15. Administrative Procedures
16. US Taxation of Foreign-Related Transactions
QUICK REFERENCE
2021 Tax Rate Schedules and Other Key Numbers
TABLES
2020 Tax Tables and Rate Schedules and 2021 Withholding Tables (Partial)
APPENDICES
Appendix A: Tax Research Working Paper File
Appendix B: Tax Forms
Appendix C: Macrs Tables
Appendix D: Glossary
Appendix E: AICPA Statements on Standards for Tax Services Nos. 1-7
Appendix F: Comparison of Tax Attributes for C Corporations, Partnerships, and S Corporations
Appendix G: Actuarial Tables
Appendix H: Index of Code Sections
Appendix I: Index of Treasury Regulations
Appendix J: Index of Government Promulgations
Appendix K: Index of Court Cases
Appendix L: Subject Index
