Corporate, Partnership, Estate and Gift Taxation 2022

James W. Pratt University of Houston
William N. Kulsrud Indiana University
Hughlene Burton University of North Carolina at Charlotte 
ISBN-13: 978-1-64565-029-4

1,048 Pages; Hardcover Book

Includes TaxActTM Software Download and Electronic Homework

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Printed Book: $270.30

- eBook Book: $124.75

Study Guide: $49.75

Data Analytics Case: $8.70

Contents

Part 1 Corporate Taxation

   Chapter 1 — Income Taxation of Corporations

                        Appendix: ASC 740—Accounting for Income Taxes in the Financial Statements

   Chapter 2 — Corporate Formation and Capital Structure 

   Chapter 3 — Corporate Distributions: Cash, Property, and Stock Dividends 

   Chapter 4 — Corporate Distributions: Stock Redemptions and Partial Liquidations 

   Chapter 5 — Complete Liquidations 

   Chapter 6 — Penalty Taxes on Corporate Accumulations 

Part 2 Advanced Corporate Tax Topics

   Chapter 7 — Corporate Reorganizations 

   Chapter 8 — Consolidated Tax Returns 

Part 3 Flow-Through Entities

   Chapter 9 — Taxation of Partnerships and Partners

   Chapter 10 — Partnership Distributions, Dispositions of Partnership Interests,
                               and Partnership Terminations 

   Chapter 11 — S Corporations: General Rules Applicable to All S Corporations

   Chapter 12 — S Corporations: Former C Corporations, Sales and Purchases 
                               of Stock, Comparison of Entities

Part 4 Multijurisdictional Taxation

   Chapter 13 — International Taxation

   Chapter 14 — State and Local Taxation 

Part 5 Family Tax Planning

   Chapter 15 — Estate and Gift Taxation 

   Chapter 16 — Income Taxation of Estates and Trusts 

   Chapter 17 — Family Tax Planning 

Part 6 Tax Research and Tax Practice

   Chapter 18 — Sources and Applications of Federal Tax Law 

   Chapter 19 — Tax Practice and Procedure 

Appendices

   Appendix A — Estate and Gift Tax Valuation Tables 

   Appendix B — Tax Forms 

   Appendix C — Table of Cases Cited 

   Appendix D — Table of Code Sections Cited 

   Appendix E — Table of Regulations Cited 

   Appendix F — Table of Revenue Procedures and Revenue Rulings Cited 

   Appendix G — Glossary of Tax Terms 

   Appendix H — Modified ACRS Tables 

   Index