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South-Western Federal Taxation:
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William Hoffman – University of Houston
James E. Smith – College of William and Mary
ISBN-10: 1111221677 | I SBN-13: 9781111221676
1080 Pages CB ©2012 Available April 2011
Packed with new “Financial Disclosure Insights” boxes, “Big Picture” tax scenarios, new Big
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South-Western Federal Taxation:
Corporations, Partnerships, Estates & Trusts, 2012 Edition
William H. Hoffman, Jr. – University of Houston
William A. Raabe – The Ohio State University
James E. Smith – College of William and Mary
David M. Maloney – University of Virginia
ISBN-10: 1111221723 | ISBN-13: 9781111221720
1056 Pages CB ©2012 Available April 2011
South-Western Federal Taxation: Corporations, Partnerships, Estates & Trusts, 2012 Edition
remains the leading text for full and complete coverage of taxation for businesses. New
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each chapter to expose students to these perspectives that are so vital in today’s business
environment. Corporations, Partnerships, Estates & Trusts offers readers many opportunities
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South-Western Federal Taxation:
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William H. Hoffman, Jr. – University of Houston
David M. Maloney – University of Virginia
William A. Raabe – The Ohio State University
James C. Young – Northern Illinois University
ISBN-10: 1111221707 | ISBN-13: 9781111221706
1488 Pages CB ©2012 Available April 2011
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South-Western Federal Taxation:
Taxation of Business Entities, 2012 Edition
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James E. Smith – College of William and Mary
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PremiumContent for Taxation
Table of Contents
Part I Conceptual Foundations
of the Tax Law
1 Federal Income Taxation – An Overview
2 Income Tax Concepts
Part II Gross Income
3 Income Sources
4 Income Exclusions
Part III Deductions
5 Introduction to Business Expenses
6 Business Expenses
7 Losses: Deductions and Limitations
8 Taxation of Individuals
Part IV Property Transactions
9 Acquisitions of Property
10 Cost Recovery on Property: Depreciation,
Depletion, and Amortization
11 Property Dispositions
12 Nonrecognition Transactions
Part V Income Tax Entities
13 Choice of Business Entity – General Tax
and Nontax Factors/Formation
14 Choice of Business Entity –
Operations and Distributions
15 Choice of Business Entity –
Other Considerations
Part VI Tax Research
16 Tax Research
Concepts in Federal Taxation, 2012 Edition
Kevin Murphy – Oklahoma State University
Mark Higgins – University of Rhode Island
ISBN-10: 0538479582 | ISBN-13: 9780538479585
928 Pages CB ©2012 Available April 2011
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