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Accounting13. The U.S. Taxation of Multinational Transactions14. Transfer Taxes and Wealth PlanningAppendix A: Tax FormsAppendix B: Tax Terms GlossaryAppendix C: Comprehensive Tax Return ProblemsAppendix D: Code IndicesMcGraw-Hill’s TAXATION OFINDIVIDUALS and 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 (April 2011) / 1264 pagesISBN: 9780078111068www.mhhe.com/spilkercomp2012McGraw-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 2010tax 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.Better Examples: The examples used throughout the chapterrelate directly to the storyline presented at the beginning of eachchapter, so students become familiar with one fact set and learn howto apply those facts to different scenarios. In addition to providingin-context examples, we provide “What-If” scenarios within manyexamples to illustrate how variations in the facts might or might notchange the answers.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 OwnershipPart V: Entity Overview and Taxation of C Corporations15. Entities Overview16. Corporate Operations17. FASB ASC Topic 740: Income Taxes18. Corporate Taxation: Nonliquidating Distributions19. Corporate Taxation: Formation, Reorganization, and LiquidationPart VI: Taxation of Flow-Through Entities20. Forming and Operating Partnerships21. Dispositions of Partnership Interests and Partnership Distributions22. S CorporationsPart VII: Multijurisdictional Taxation and Transfer Taxes23. State and Local Taxes24. The U.S. Taxation of Multinational Transactions25. Transfer Taxes and Wealth PlanningAppendix A: Tax FormsAppendix B: Tax Terms GlossaryAppendix C: Comprehensive Tax Return ProblemsAppendix D: Code IndicesAppendix E: Table of Cases CitedNEW*9780071078764*TAXATION IN SINGAPOREBy Simon Poh2011 (August 2010) / 424 pagesISBN: 9780071078764An Asian PublicationThis book is intended for candidates taking professional examinationsin Singapore taxation, as well as full-time undergraduate studentstaking Singapore income tax courses in local universities and othertertiary institutions. Lecturers may adopt it as the main text of a onesemestercourse on basic taxation in Singapore. It is also suitablefor those who have little or no knowledge in Singapore taxation, asit attempts to explain the tax laws in simple language. The depth ofcoverage is sufficient to enable readers to build a strong foundationin Singapore taxation, including preparation of both corporate andindividual tax computations.FeaturesDetailed coverage of main tax topics, including capital allowances,tax deductions and taxation of foreign income, non-residentsand companiesClear learning objectives set out at the beginning of each chapterIn-depth review questions at the end of each chapter to test thereaders’ grasp of Singapore taxation52