Pearson’s Federal Taxation 2025 Comprehensive 38th Edition by Richardson Test Bank

Description

Pearson’s Federal Taxation 2025 Comprehensive 38th Edition Richardson (Test Bank)

Test Bank for Pearson’s Federal Taxation 2025 Comprehensive, 38th Edition, Luke E. Richardson, Mitchell Franklin, ISBN-13: 9780135336533

Table of Contents

INDIVIDUALS
An Introduction to Taxation
Determination of Tax
Gross Income: Inclusions
Gross Income: Exclusions
Property Transactions: Capital Gains and Losses
Deductions and Losses
Business Expenses and Deferred Compensation
Itemized Deductions
Losses and Bad Debts
Depreciation, Cost Recovery, Amortization, and Depletion
Accounting Periods and Methods
Property Transactions: Nontaxable Exchanges
Property Transactions: Section 1231 and Recapture
Special Tax Computation Methods, Tax Credits, and Payment of Tax
Tax Research
Corporations
Partnerships and S Corporations
Taxes and Investment Planning

CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS
Tax Research
Corporate Formations and Capital Structure
The Corporate Income Tax
Corporate Nonliquidating Distributions
Other Corporate Tax Levies
Corporate Liquidating Distributions
Corporate Acquisitions and Reorganizations
Consolidated Tax Returns
Partnership Formation and Operation
Special Partnership Issues
S Corporations
The Gift Tax
The Estate Tax
Income Taxation of Trusts and Estates
Administrative Procedures

QUICK REFERENCE
2024 Tax Rate Schedules and Other Key Numbers

TABLES
2023 Tax Tables and Rate Schedules and 2024 Withholding Tables (Partial)

APPENDICES
Tax Research Working Paper File
Tax Forms
MACRS Tables
Glossary
AICPA Statements on Standards for Tax Services Nos. 1-4
Comparison of Tax Attributes for C Corporations, Partnerships, and S Corporations
Actuarial Tables
Index of Code Sections
Index of Treasury Regulations
Index of Government Promulgations
Index of Court Cases
Subject Index