Synopses & Reviews
WEST FEDERAL TAXATION: CORPORATIONS, PARTNERSHIPS, ESTATESandTRUSTS, 2006 EDITION maintains the tradition of excellence with its coverage of tax legislation as it impacts Corporations, Partnerships, Estates, and Trusts. The authors provide accessible, comprehensive, and authoritative coverage of relevant tax Code and regulations, as well as all major developments in federal taxation. This market-leading text is intended for students who have had a previous course in tax.
Synopsis
The 2006 Edition of Payroll Accounting gives you firsthand experience in calculating payroll, completing payroll taxes, and preparing records and reports. With its cutting-edge technology package and up-to-the minute information, Bieg continues to be the market-leading Payroll Accounting text. No other text covers payroll laws and practices so thoroughly, or makes them so relevant to today?s business world.
About the Author
William H. Hoffman, Jr., earned B.A. and J.D. degrees from the University of Michigan and M.B.A. and Ph.D. degrees from The University of Texas. He is a licensed CPA and attorney in Texas. His teaching experience includes: The University of Texas (1957-1961), Louisiana State University (1961-1967), and the University of Houston (1967-1999). Professor Hoffman has addressed many tax institutes and conferences and has published extensively in academic and professional journals. His articles appear in The Journal of Taxation, The Tax Adviser, Taxes -- The Tax Magazine, The Journal of Accountancy, The Accounting Review, and Taxation for Accountants.William A. Raabe, Ph.D., CPA, teaches tax courses in the Fisher College of Business at The Ohio State University. A graduate of Carroll College (WI) and the University of Illinois, Dr. Raabe's teaching and research interests include international and multistate taxation, technology in tax education, personal financial planning, and the economic impact of sports teams and fine arts groups. Dr. Raabe is also the author of Federal Tax Research and the Multistate Corporate Tax Guide. He coordinates the material on the West Federal Taxation Internet page, and he has written estate planning software used widely by tax professionals. Dr. Raabe has been a visiting tax faculty member for a number of public accounting firms, bar associations, and CPA societies. He has received numerous teaching awards, including the Accounting Educator of the Year award from the Wisconsin Institute of CPAs.James E. Smith is the John S. Quinn Professor of Accounting at the College of William and Mary. He has been a member of the Accounting Faculty for over thirty years. He received his Ph.D. degree from the University of Arizona. Professor Smith has served as a discussion leader for Continuing Professional Education programs for the AICPA, Federal Tax Workshops, and various state CPA societies. He has conducted programs in over 40 states for approximately 25,000 CPAs. He has been the recipient of the AICPA's Outstanding Discussion Leader Award and the American Taxation Association / Arthur Andersen Teaching Innovation Award. Other awards received by him include the Virginia Society of CPAs' Outstanding Accounting Educator Award and the James Madison University's Outstanding Accounting Educator Award. He was the President of the Administrators of Accounting Programs Group (AAPG) in 1991-1992. He was the faculty adviser for the William and Mary teams that received first place in the Andersen Tax Challenge in 1994, 1995, 1997, 2000, and 2001 and in the DeloitteandTouche Tax Case Study Competition in 2002 and 2004.David M. Maloney, Ph.D., CPA, completed his undergraduate work at the University of Richmond and his graduate work at the University of Illinois, Urbana-Champaign. He teaches courses in Federal taxation in the graduate and undergraduate programs at the University of Virginia's McIntire School of Commerce. Since joining the Virginia faculty in January 1984, Professor Maloney has been a recipient of major research grants from ErnstandYoung and the KPMG Foundation. In addition, his work has been published in numerous professional journals, including The Journal of Taxation, The Tax Adviser, Tax Notes, The Journal of Corporate Taxation, Accounting Horizons, and The Journal of Accountancy. He is a member of several professional organizations, including the American Accounting Association and the American Taxation Association.
Table of Contents
PART I. INTRODUCTION. 1. Understanding and Working with the Federal Tax Law. PART II. CORPORATIONS. 2. Corporations: Introduction, Operating Rules, and Related Corporations. 3. Corporations: Organization and Capital Structure. 4. Corporations: EarningsandProfits and Dividend Distributions. 5. Corporations: Redemptions and Liquidations. 6. Alternative Minimum Tax and Certain Penalty Taxes Imposed on Corporations. 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. 13. Comparative Forms of Doing Business. PART IV. ADVANCED TAX PRACTICE CONSIDERATIONS. 14. Exempt Entities. 15. Multistate Corporate Taxation. 16. Tax Administration and Practice. PART V. FAMILY TAX PLANNING. 17. The Federal Gift and Estate Taxes. 18. Family Tax Planning. 19. Income Taxation of Trusts and Estates Appendixes Subject Index.