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AccountingMcGraw-Hill’s TAXATION ofIndividuals2012 Edition, 3rd EditionBy Brian Spilker, Brigham Young Univesity, Benjamin C Ayers, Universityof Georgia, John Robinson, University of Texas at Austin, EdmundOutslay, Michigan State University, Ronald G Worsham and John ABarrick of Brigham Young university and Constance Weaver, Texas A&MUniversity2012 (April 2011) / 736 pagesISBN: 9780077328368www.mhhe.com/spilkerindividuals2012McGraw-Hill’s Taxation Series continues to provide a unique, innovative,and engaging learning experience for students studyingtaxation. The breadth of the topical coverage, the storyline approachto presenting the material, the emphasis on the tax and nontaxconsequences of multiple parties involved in transactions, and theintegration of financial and tax accounting topics make this book idealfor the modern tax curriculum. With over 250 schools adopting the 2ndedition, McGraw-Hill’s Taxation of Individuals and Business Entitiesresonates with instructors who were in need of a bold and innovativeapproach to teaching tax. 280 professors have contributed 250book reviews, in addition to 17 focus groups and symposia. Theseinstructors were impressed on the book’s organization, pedagogy,and unique features that are a testament to the grassroots nature ofthis book’s development.New to this editionNew Ethics Boxes: New Ethics boxes were added to each chapter.These vignettes present a taxpayer facing an ethical questionrelated to the material covered in the chapter. Students are encouragedto consider the many ethical questions raised by taxation law;these boxes are designed to start a conversation in the classroomabout ethics in tax.Algorithmic Problems: Connect Accounting for Taxation of Individualsand Business Entities now includes algorithmic problems.The book has been completely updated for all new tax law, ratechanges, and 2010 tax forms. The book is current through March2011. Other updates beyond March can be found on the book’s OnlineLearning Center, www.mhhe.com/spilker2012.Relevant content changes have been integrated throughout thetext. These notable changes include:All tax forms have been updated for the latest available tax formas of January 2011.TaxACT for Business Entities: We will now offer both TaxACT’sIndividual tax prep software, and their Entities bundle, which includesforms 1065, 1120 and 1120S as add-on products. This bundle combinesTaxACT’s 2010 Preparer’s 1040 with the 2010 Preparer’s Business3-Pack to offer preparer solutions for personal and business use.ContentsPart I: Intro to Taxation1. An Introduction to Tax2. Tax Compliance, the IRS, and Tax Authorities3. Tax Planning Strategies and Related LimitationsPart II: Basic Individual Taxation4. Individual Tax Overview5. Gross Income and Exclusions6. Individual Deductions7. Individual Income Tax Computation and Tax CreditsPart III: Business and Investment–Related Transactions8. Business Income, Deductions, and Accounting Methods9. Property Acquisition and Cost Recovery10. Property Dispositions11. InvestmentsPart IV: Specialized Topics12. Compensation13. Retirement Savings and Deferred Compensation14. Tax Consequences of Home OwnershipAppendix A: Tax FormsAppendix B: Tax Terms GlossaryAppendix C: Comprehensive Tax Return ProblemsAppendix D: Code IndicesAppendix E: Table of Cases CitedTAXATION OF BUSINESS ENtities2012 Edition, 3rd EditionBy Brian Spilker, Brigham Young Univesity, Benjamin C Ayers, Universityof Georgia, John Robinson, University of Texas at Austin, EdmundOutslay, Michigan State University, Ronald G Worsham and John ABarrick of Brigham Young university and Constance Weaver, Texas A&MUniversity2012 (May 2011) / 736 pagesISBN: 9780077328412www.mhhe.com/spilkerentities2012McGraw-Hill’s Taxation Series continues to provide a unique, innovative,and engaging learning experience for students studyingtaxation. The breadth of the topical coverage, the storyline approachto presenting the material, the emphasis on the tax and nontaxconsequences of multiple parties involved in transactions, and theintegration of financial and tax accounting topics make this bookideal for the modern tax curriculum. With over 250 schools adoptingthe 2nd edition, McGraw-Hill’s Taxation of Individuals and BusinessEntities resonates with instructors who were in need of a bold andinnovative approach to teaching tax. 280 professors have contributed250 book reviews, in addition to 17 focus groups and symposia. Theseinstructors were impressed on the book’s organization, pedagogy,and unique features that are a testament to the grassroots nature ofthis book’s development.New to this editionNew Ethics Boxes: New Ethics boxes were added to each chapter.These vignettes present a taxpayer facing an ethical questionrelated to the material covered in the chapter. Students are encouragedto consider the many ethical questions raised by taxation law;these boxes are designed to start a conversation in the classroomabout ethics in tax.Algorithmic Problems: Connect Accounting for Taxation of Individualsand Business Entities now includes algorithmic problems.The book has been completely updated for all new tax law, ratechanges, and 2010 tax forms. The book is current through March2011. Other updates beyond March can be found on the book’s OnlineLearning Center, www.mhhe.com/spilker2012.Relevant content changes have been integrated throughout thetext. These notable changes include:All tax forms have been updated for the latest available tax formas of January 2011.ContentsPart I: Business and Investment–Related Transactions1. Business Income, Deductions, and Accounting Methods2. Property Acquisition and Cost Recovery3. Property DispositionsPart II: Entity Overview and Taxation of C Corporations4. Entities Overview5. Corporate Operations6. FAS 109: Accounting for Income Taxes7. Corporate Taxation: Nonliquidating Distributions8. Corporate Taxation: Formation, Reorganization, and LiquidationPart III: Taxation of Flow-Through Entities9. Forming and Operating Partnerships10. Dispositions of Partnership Interests and Partnership Distributions11. S CorporationsPart IV: Multijurisdictional Taxation and Transfer Taxes12. State and Local Taxes51