McGraw-Hill’s Taxation of Business Entities begins with the process for determining gross income and deductions for businesses, and the tax consequences associated with purchasing assets and property dispositions (sales, trades, or other dispositions). Part II provides a comprehensive overview of entities, and the formation, reorganization, and liquidation of corporations. Unique to this series is a complete chapter on accounting for income taxes, which provides a primer on the basics of calculating the income tax provision. Included in the narrative is a discussion of temporary and permanent differences and their impact on a company’s book “effective tax rate.” Part III provides a detailed discussion of partnerships and S corporations. The last part of the book covers state and local taxation, multinational taxation, and transfer taxes and wealth planning.
- ISBN13 9781260007572
- Publish Date 24 April 2017
- Publish Status Out of Print
- Out of Print 7 August 2021
- Publish Country US
- Imprint McGraw-Hill Education
- Format Hardcover
- Pages 784
- Language English