South-Western Federal Taxation 2017 Comprehensive 40th Edition Hoffman Solutions Manual

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South-Western Federal Taxation 2017 Comprehensive 40th Edition Hoffman Solutions Manual.

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Students save money by purchasing this bundle which includes the Loose-Leaf version of South-Western Federal Taxation 2017: Comprehensive, 40th Edition, including the H&R Block� Premium & Business Access Code for Tax Filing Year 2015 + RIA Checkpoint 1 term (6 months) Printed Access Card, and access to CNOWv2. Have the tools you need to be successful — A variety of tools are available in CengageNOW, all combined in one easy-to-use resource designed to improve your grades. Some resources get you prepared for class and help you succeed on homework, and others show you specific areas where you can work to improve. This access code entitles you to 1 course enrollment. The duration of the code is course length + 14 days.

 

Table of Content:

  1. Part 1: Introduction and Basic Tax Model
  2. Ch 1: An Introduction to Taxation and Understanding the Federal Tax Law
  3. The Big Picture: Family and Taxes-A Typical Year
  4. 1-1: Learning and Coping with Taxation
  5. 1-2: A Brief History of U.S. Taxation
  6. 1-3: Criteria Used in the Selection of a Tax Structure
  7. 1-4: The Tax Structure
  8. 1-5: Major Types of Taxes
  9. 1-6: Tax Administration
  10. 1-7: Understanding the Federal Tax Law
  11. 1-8: Summary
  12. Refocus on the Big Picture: Family and Taxes-A Typical Year
  13. Key Terms
  14. Discussion Questions
  15. Ch 2: Working with the Tax Law
  16. The Big Picture: Importance of Tax Research
  17. 2-1: Tax Sources
  18. 2-2: Working with the Tax Law-Tax Research Tools
  19. 2-3: Working with the Tax Law-Tax Research
  20. 2-4: Working with the Tax Law-Tax Planning
  21. 2-5: Taxation on the CPA Examination
  22. Key Terms
  23. Discussion Questions
  24. Problems
  25. Research Problems
  26. Ch 3: Computing the Tax
  27. The Big Picture: A Divided Household
  28. 3-1: Tax Formula
  29. 3-2: Personal Exemptions
  30. 3-3: Dependency Exemptions
  31. 3-4: Filing the Return
  32. 3-5: Tax Computations
  33. 3-6: Gains and Losses from Property Transactions-In General
  34. 3-7: Gains and Losses from Property Transactions-Capital Gains and Losses
  35. 3-8: Tax Planning
  36. Refocus on the Big Picture: A Divided Household
  37. Key Terms
  38. Discussion Questions
  39. Computational Exercises
  40. Problems
  41. Cumulative Problems
  42. Research Problems
  43. Roger CPA Review Questions
  44. Part 2: Gross Income
  45. Ch 4: Gross Income: Concepts and Inclusions
  46. The Big Picture: Calculation of Gross Income
  47. 4-1: Gross Income-What is It?
  48. 4-2: Year of Inclusion
  49. 4-3: Income Sources
  50. 4-4: Items Specifically Included in Gross Income
  51. 4-5: Tax Planning
  52. Refocus on the Big Picture: Calculation of Gross Income
  53. Key Terms
  54. Discussion Questions
  55. Problems
  56. Cumulative Problems
  57. Roger CPA Review Questions
  58. Ch 5: Gross Income: Exclusions
  59. The Big Picture: Exclusions
  60. 5-1: Statutory Authority
  61. 5-2: Gifts and Inheritances
  62. 5-3: Life Insurance Proceeds
  63. 5-4: Scholarships
  64. 5-5: Compensation for Injuries and Sickness
  65. 5-6: Employer-Sponsored Accident and Health Plans
  66. 5-7: Meals and Lodging
  67. 5-8: Employee Fringe Benefits
  68. 5-9: Foreign Earned Income
  69. 5-10: Interest on Certain State and Local Government Obligations
  70. 5-11: Corporate Distributions to Shareholders
  71. 5-12: Educational Savings Bonds
  72. 5-13: Education Savings Programs (S 529 and S 530 Plans)
  73. 5-14: Qualified Able Programs (S 529A Plans)
  74. 5-15: Tax Benefit Rule
  75. 5-16: Income from Discharge of Indebtedness
  76. 5-17: Tax Planning
  77. Refocus on the Big Picture: Exclusions
  78. Key Terms
  79. Discussion Questions
  80. Computational Exercises
  81. Problems
  82. Cumulative Problems
  83. Research Problems
  84. Roger CPA Review Questions
  85. Part 3: Deductions and Credits
  86. Ch 6: Deductions and Losses: In General
  87. The Big Picture: Calculation of Deductible Expenses
  88. 6-1: Classification of Deductible Expenses
  89. 6-2: Deductions and Losses-Timing of Expense Recognition
  90. 6-3: Disallowance Possibilities
  91. 6-4: Tax Planning
  92. Refocus on the Big Picture: Calculation of Deductible Expenses and Tax Planning
  93. Key Terms
  94. Discussion Questions
  95. Computational Exercises
  96. Problems
  97. Cumulative Problems
  98. Research Problems
  99. Roger CPA Review Questions
  100. Ch 7: Deductions and Losses: Certain Business Expenses and Losses
  101. The Big Picture: Losses
  102. 7-1: Bad Debts
  103. 7-2: Worthless Securities and Small Business Stock Losses
  104. 7-3: Losses of Individuals
  105. 7-4: Research and Experimental Expenditures
  106. 7-5: Domestic Production Activities Deduction
  107. 7-6: Net Operating Losses
  108. 7-7: Tax Planning
  109. Refocus on the Big Picture: Losses
  110. Key Terms
  111. Discussion Questions
  112. Computational Exercises
  113. Problems
  114. Cumulative Problems
  115. Research Problems
  116. Roger CPA Review Questions
  117. Ch 8: Depreciation, Cost Recovery, Amortization, and Depletion
  118. The Big Picture: Calculating Cost Recovery Deductions
  119. 8-1: Depreciation and Cost Recovery
  120. 8-2: Modified Accelerated Cost Recovery System (MACRS): General Rules
  121. 8-3: Modified Accelerated Cost Recovery System (MACRS): Special Rules
  122. 8-4: Reporting Procedures
  123. 8-5: Amortization
  124. 8-6: Depletion
  125. 8-7: Tax Planning
  126. Refocus on the Big Picture: Calculating Cost Recovery Deductions
  127. Key Terms
  128. Discussion Questions
  129. Computational Exercises
  130. Problems
  131. Cumulative Problems
  132. Research Problems
  133. Roger CPA Review Questions
  134. Ch 9: Deductions: Employee and Self-Employed-Related Expenses
  135. The Big Picture: The First Job
  136. 9-1: Employee versus Independent Contractor
  137. 9-2: Employee Expenses-In General
  138. 9-3: Transportation Expenses
  139. 9-4: Travel Expenses
  140. 9-5: Moving Expenses
  141. 9-6: Education Expenses
  142. 9-7: Entertainment and Meal Expenses
  143. 9-8: Other Employee Expenses
  144. 9-9: Contributions to Retirement Accounts
  145. 9-10: Individual Retirement Accounts (IRAs)
  146. 9-11: Retirement Plans for Self-Employed Individuals
  147. 9-12: Classification of Employee Expenses
  148. 9-13: Limitations on Itemized Deductions
  149. 9-14: Tax Planning
  150. Refocus on the Big Picture: The First Job
  151. Key Terms
  152. Discussion Questions
  153. Computational Exercises
  154. Problems
  155. Cumulative Problems
  156. Research Problems
  157. Roger CPA Review Questions
  158. Ch 10: Deductions and Losses: Certain Itemized Deductions
  159. The Big Picture: Impact of Itemized Deductions on Major Purchases
  160. 10-1: Medical Expenses
  161. 10-2: Taxes
  162. 10-3: Interest
  163. 10-4: Charitable Contributions
  164. 10-5: Miscellaneous Itemized Deductions
  165. 10-6: Other Miscellaneous Deductions
  166. 10-7: Comprehensive Example of Schedule A
  167. 10-8: Overall Limitation on Certain Itemized Deductions
  168. 10-9: Tax Planning
  169. Refocus on the Big Picture: Itemized Deductions Can Reduce the After-Tax Cost of Major Purchases
  170. Key Terms
  171. Discussion Questions
  172. Computational Exercises
  173. Problems
  174. Cumulative Problems
  175. Research Problems
  176. Roger CPA Review Questions
  177. Ch 11: Investor Losses
  178. The Big Picture: Investor Loss Limitations Affect the Viability of Certain Investment Opportunities
  179. 11-1: The Tax Shelter Problem
  180. 11-2: At-Risk Limits
  181. 11-3: Passive Activity Loss Limits
  182. 11-4: Investment Interest Limitation
  183. 11-5: Other Investment Losses
  184. 11-6: Tax Planning
  185. Refocus on the Big Picture: Investor Loss Limitations Can Significantly Affect Investment Returns
  186. Key Terms
  187. Discussion Questions
  188. Computational Exercises
  189. Problems
  190. Research Problems
  191. Roger CPA Review Questions
  192. Ch 12: Tax Credits and Payments
  193. Ch 12: The Big Picture: Education Tax Credits
  194. 12-1: Tax Policy Considerations
  195. 12-2: Tax Credits
  196. 12-3: Specific Business-Related Tax Credit Provisions
  197. 12-4: Other Tax Credits
  198. 12-5: Tax Payments
  199. 12-6: Tax Planning
  200. Refocus on the Big Picture: Education Tax Credits
  201. Key Terms
  202. Discussion Questions
  203. Computational Exercises
  204. Problems
  205. Cumulative Problems
  206. Research Problems
  207. Roger CPA Review Questions
  208. Part 4: Property Transactions
  209. Ch 13: Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Ex
  210. The Big Picture: Sale or Gift of Inherited House and Other Property Transactions
  211. 13-1: Determination of Gain or Loss
  212. 13-2: Basis Considerations
  213. 13-3: General Concept of a Nontaxable Exchange
  214. 13-4: Like-Kind Exchanges-S 1031
  215. 13-5: Involuntary Conversions-S 1033
  216. 13-6: Sale of a Residence-S 121
  217. 13-7: Other Nonrecognition Provisions
  218. 13-8: Tax Planning
  219. Refocus on the Big Picture: Sale or Gift of Inherited House and Other Property Transactions
  220. Key Terms
  221. Discussion Questions
  222. Computational Exercises
  223. Problems
  224. Cumulative Problems
  225. Research Problems
  226. Roger CPA Review Questions
  227. Ch 14: Property Transactions: Capital Gains and Losses, S 1231, and Recapture Provisions
  228. The Big Picture: Managing Capital Asset Transactions
  229. 14-1: General Scheme of Taxation
  230. 14-2: Capital Assets
  231. 14-3: Sale or Exchange
  232. 14-4: Holding Period
  233. 14-5: Tax Treatment of Capital Gains and Losses of Noncorporate Taxpayers
  234. 14-6: Tax Treatment of Capital Gains and Losses of Corporate Taxpayers
  235. 14-7: Overview of S 1231 and the Recapture Provisions
  236. 14-8: Section 1231 Assets
  237. 14-9: Section 1245 Recapture
  238. 14-10: Section 1250 Recapture
  239. 14-11: Considerations Common to SS 1245 and 1250
  240. 14-12: Special Recapture Provisions
  241. 14-13: Reporting Procedures
  242. 14-14: Tax Planning
  243. Refocus on the Big Picture: Managing Capital Asset Transactions
  244. Key Terms
  245. Discussion Questions
  246. Computational Exercises
  247. Problems
  248. Cumulative Problems
  249. Research Problems
  250. Roger CPA Review Questions
  251. Part 5: Special Tax Computations and Accounting Periods and Methods
  252. Ch 15: Alternative Minimum Tax
  253. The Big Picture: Effects of the AMT
  254. 15-1: Individual Alternative Minimum Tax
  255. 15-2: Corporate Alternative Minimum Tax
  256. 15-3: Tax Planning
  257. Refocus on the Big Picture: Effects of the AMT
  258. Key Terms
  259. Discussion Questions
  260. Computational Exercises
  261. Problems
  262. Cumulative Problems
  263. Research Problems
  264. Roger CPA Review Questions
  265. Ch 16: Accounting Periods and Methods
  266. The Big Picture: Accounting Period and Method
  267. 16-1: Accounting Periods
  268. 16-2: Accounting Methods
  269. 16-3: Special Accounting Methods
  270. 16-4: Tax Planning
  271. Refocus on the Big Picture: Accounting Period and Method
  272. Key Terms
  273. Discussion Questions
  274. Computational Exercises
  275. Problems
  276. Research Problems
  277. Roger CPA Review Questions
  278. Part 6: Corporations
  279. Ch 17: Corporations: Introduction and Operating Rules
  280. The Big Picture: A Half-Baked Idea?
  281. 17-1: Tax Treatment of Various Business Forms
  282. 17-2: An Introduction to the Income Taxation of Corporations
  283. 17-3: Determining the Corporate Income Tax Liability
  284. 17-4: Procedural Matters
  285. 17-5: Tax Planning
  286. Refocus on the Big Picture: Cooked to Perfection
  287. Key Terms
  288. Discussion Questions
  289. Computational Exercises
  290. Problems
  291. Research Problems
  292. Roger CPA Review Questions
  293. Ch 18: Corporations: Organization and Capital Structure
  294. The Big Picture: Tax Issues Associated with Growing into the Corporate Form
  295. 18-1: Organization of and Transfers to Controlled Corporations
  296. 18-2: Capital Structure of a Corporation
  297. 18-3: Investor Losses
  298. 18-4: Gain from Qualified Small Business Stock
  299. 18-5: Tax Planning
  300. Refocus on the Big Picture: Tax Issues Can Be Neutralized When Growing into the Corporate Form
  301. Key Terms
  302. Discussion Questions
  303. Computational Exercises
  304. Research Problems
  305. Roger CPA Review Questions
  306. Ch 19: Corporations: Distributions Not in Complete Liquidation
  307. The Big Picture: Taxing Corporate Distributions
  308. 19-1: Corporate Distributions-Overview
  309. 19-2: Earnings and Profits (E & P)
  310. 19-3: Dividends
  311. 19-4: Stock Redemptions
  312. 19-5: Stock Redemptions-Effect on the Corporation
  313. 19-6: Other Corporate Distributions
  314. 19-7: Tax Planning
  315. Refocus on the Big Picture: Taxing Corporate Distributions
  316. Key Terms
  317. Discussion Questions
  318. Computational Exercises
  319. Problems
  320. Research Problems
  321. Roger CPA Review Questions
  322. Ch 20: Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations
  323. The Big Picture: The Options for Transitioning to Retirement
  324. 20-1: Liquidations-In General
  325. 20-2: Liquidations-Effect on the Distributing Corporation
  326. 20-3: Liquidations-Effect on the Shareholder
  327. 20-4: Liquidations-Parent-Subsidiary Situations
  328. 20-5: Corporate Reorganizations
  329. 20-6: Tax Planning
  330. Refocus on the Big Picture: The Transition to Retirement is Subject to Double Taxation
  331. Key Terms
  332. Discussion Questions
  333. Computational Exercises
  334. Problems
  335. Research Problems
  336. Roger CPA Review Questions
  337. Part 7: Flow-Through Entities
  338. Ch 21: Partnerships
  339. The Big Picture: Why Use a Partnership, Anyway?
  340. 21-1: Overview of Partnership Taxation
  341. 21-2: Formation of a Partnership: Tax Effects
  342. 21-3: Operations of the Partnership
  343. 21-4: Transactions between Partners and Partnerships
  344. 21-5: Distributions from the Partnership
  345. 21-6: Sale of a Partnership Interest
  346. 21-7: Limited Liability Entities
  347. 21-8: Tax Planning
  348. Refocus on the Big Picture: Why Use a Partnership, Anyway?
  349. Key Terms
  350. Discussion Questions
  351. Computational Exercises
  352. Problems
  353. Research Problems
  354. Roger CPA Review Questions
  355. Ch 22: S Corporations
  356. The Big Picture: Deductibility of Losses and the Choice of Business Entity
  357. 22-1: Choice of Business Entity
  358. 22-2: Qualifying for S Corporation Status
  359. 22-3: Operational Rules
  360. 22-4: Tax Planning
  361. 22-5: Overall Comparison: Forms of Doing Business
  362. Refocus on the Big Picture: Using a Flow-Through Entity to Achieve Deductibility of Losses
  363. Key Terms
  364. Discussion Questions
  365. Computational Exercises
  366. Problems
  367. Research Problems
  368. Roger CPA Review Questions
  369. Part 8: Advanced Tax Practice Considerations
  370. Ch 23: Exempt Entities
  371. The Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
  372. 23-1: Types of Exempt Organizations
  373. 23-2: Requirements for Exempt Status
  374. 23-3: Taxes on Exempt Entities
  375. 23-4: Private Foundations
  376. 23-5: Unrelated Business Income Tax
  377. 23-6: Reporting Requirements
  378. 23-7: Tax Planning
  379. Refocus on the Big Picture: Effect of a For-Profit Business on a Tax-Exempt Entity
  380. Key Terms
  381. Discussion Questions
  382. Computational Exercises
  383. Problems
  384. Research Problems
  385. Roger CPA Review Questions
  386. Ch 24: Multistate Corporate Taxation
  387. The Big Picture: Making a Multistate Location Decision
  388. 24-1: Overview of Corporate State Income Taxation
  389. 24-2: Allocation and Apportionment of Income
  390. 24-3: The Unitary Theory
  391. 24-4: Taxation of S Corporations
  392. 24-5: Taxation of Partnerships and LLCs
  393. 24-6: Other State and Local Taxes
  394. 24-7: Tax Planning
  395. Refocus on the Big Picture: Making a Multistate Location Decision
  396. Key Terms
  397. Discussion Questions
  398. Computational Exercises
  399. Problems
  400. Research Problems
  401. Ch 25: Taxation of International Transactions
  402. The Big Picture: Going International
  403. 25-1: Overview of International Taxation
  404. 25-2: Tax Treaties
  405. 25-3: Sourcing of Income and Deductions
  406. 25-4: Foreign Currency Transactions
  407. 25-5: U.S. Persons with Offshore (Foreign) Income
  408. 25-6: U.S. Taxation of Nonresident Aliens and Foreign Corporations
  409. 25-7: Tax Planning
  410. Refocus on the Big Picture: Going International
  411. Key Terms
  412. Discussion Questions
  413. Computational Exercises
  414. Problems
  415. Research Problems
  416. Ch 26: Tax Practice and Ethics
  417. The Big Picture: A Tax Adviser’s Dilemma
  418. 26-1: Tax Administration
  419. 26-2: The Tax Profession and Tax Ethics
  420. 26-3: Tax Planning
  421. Refocus on the Big Picture: A Tax Adviser’s Dilemma
  422. Key Terms
  423. Discussion Questions
  424. Computational Exercises
  425. Problems
  426. Research Problems
  427. Roger CPA Review Questions
  428. Part 9: Family Tax Planning
  429. Ch 27: The Federal Gift and Estate Taxes
  430. The Big Picture: An Eventful and Final Year
  431. 27-1: Transfer Taxes-In General
  432. 27-2: The Federal Gift Tax
  433. 27-3: The Federal Estate Tax
  434. 27-4: The Generation-Skipping Transfer Tax (GSTT)
  435. 27-5: Tax Planning
  436. Refocus on the Big Picture: An Eventful and Final Year
  437. Key Terms
  438. Discussion Questions
  439. Computational Exercises
  440. Problems
  441. Research Problems
  442. Roger CPA Review Questions
  443. Ch 28: Income Taxation of Trusts and Estates
  444. The Big Picture: Setting Up a Trust to Protect a Family
  445. 28-1: An Overview of Subchapter J
  446. 28-2: Nature of Trust and Estate Taxation
  447. 28-3: Taxable Income of Trusts and Estates
  448. 28-4: Taxation of Beneficiaries
  449. 28-5: Procedural Matters
  450. 28-6: Tax Planning
  451. Refocus on the Big Picture: Setting Up a Trust to Protect a Family
  452. Key Terms
  453. Discussion Questions
  454. Computational Exercises
  455. Problems
  456. Research Problems
  457. Roger CPA Review Questions
  458. Appendix A: Tax Rate Schedules and Tables
  459. Appendix B: Tax Forms
  460. Appendix C: Glossary
  461. Appendix D-1: Table of Code Sections Cited
  462. Appendix D-2: Table of Regulations Cited
  463. Appendix D-3: Table of Revenue Procedures and Revenue Rulings Cited
  464. Appendix E: Practice Set Assignments-Comprehensive Tax Return
  465. Appendix F: Tax Formulas
  466. Appendix G: Present Value and Future Value Tables
  467. Index

 

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