2015最新版美国联邦税法，South-west Federal Taxation 2015 Comprehensive 38th edition，Hoffman，Maloney，Raabe，Young
South-Western Federal Taxation (SWFT) is the most trusted and best-selling series in college taxation. We are focused exclusively on providing the most useful, comprehensive, and up-todate tax texts, online study aids, tax preparation tools, and research tools to help instructors and students succeed in their tax courses and beyond.

SWFT is a comprehensive package of teaching and learning materials, significantly enhanced each edition to meet instructor and student needs and to add overall value to learning taxation. Comprehensive Volume, 2015 Edition provides a dynamic learning experience inside and outside of the classroom. Built with resources and tools that have been identified as the most important, our complete learning system provides options for students to achieve success.

Combining the number one individual tax text with the number one corporations text, comprehensive Volume, 2015 Edition is a true winner. An edited version of the first two South-Western Federal Taxation textbooks, this book is ideal for undergraduate or graduate levels. This text works for either a one-semester course in which an instructor wants to integrate coverage of
individual and corporate taxation or for a two-semester sequence in which the use of only one text is desired.


Breif Content
PART 1: INTRODUCTION AND BASIC TAX MODEL
   CHAPTER 1 AN INTRODUCTION TO TAXATION AND UNDERSTANDING THE FEDERAL TAX LAW 1-1
   CHAPTER 2 WORKING WITH THE TAX LAW 2-1
   CHAPTER 3 COMPUTING THE TAX 3-1
PART 2: GROSS INCOME
   CHAPTER 4 GROSS INCOME: CONCEPTS AND INCLUSIONS 4-1
   CHAPTER 5 GROSS INCOME: EXCLUSIONS 5-1
PART 3: DEDUCTIONS AND CREDITS
   CHAPTER 6 DEDUCTIONS AND LOSSES: IN GENERAL 6-1
   CHAPTER 7 DEDUCTIONS AND LOSSES: CERTAIN BUSINESS EXPENSES AND LOSSES 7-1
   CHAPTER 8 DEPRECIATION, COST RECOVERY, AMORTIZATION, AND DEPLETION 8-1
   CHAPTER 9 DEDUCTIONS: EMPLOYEE AND SELF-EMPLOYED-RELATED EXPENSES 9-1
   CHAPTER 10 DEDUCTIONS AND LOSSES: CERTAIN ITEMIZED DEDUCTIONS 10-1
   CHAPTER 11 INVESTOR LOSSES 11-1
   CHAPTER 12 TAX CREDITS AND PAYMENTS 12-1
PART 4: PROPERTY TRANSACTIONS
   CHAPTER 13 PROPERTY TRANSACTIONS: DETERMINATION OF GAIN OR LOSS, BASIS CONSIDERATIONS, AND NONTAXABLE EXCHANGES 13-1

   CHAPTER 14 PROPERTY TRANSACTIONS: CAPITAL GAINS AND LOSSES, § 1231, AND RECAPTURE PROVISIONS 14-1
PART 5: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS
   CHAPTER 15 ALTERNATIVE MINIMUM TAX 15-1
   CHAPTER 16 ACCOUNTING PERIODS AND METHODS 16-1
PART 6: CORPORATIONS
   CHAPTER 17 CORPORATIONS: INTRODUCTION AND OPERATING RULES 17-1
   CHAPTER 18 CORPORATIONS: ORGANIZATION AND CAPITAL STRUCTURE 18-1
   CHAPTER 19 CORPORATIONS: DISTRIBUTIONS NOT IN COMPLETE LIQUIDATION 19-1
   CHAPTER 20 CORPORATIONS: DISTRIBUTIONS IN COMPLETE LIQUIDATION AND AN OVERVIEW OF REORGANIZATIONS 20-1
PART 7: FLOW-THROUGH ENTITIES
   CHAPTER 21 PARTNERSHIPS 21-1
   CHAPTER 22 S CORPORATIONS 22-1
PART 8: ADVANCED TAX PRACTICE CONSIDERATIONS
   CHAPTER 23 EXEMPT ENTITIES 23-1
   CHAPTER 24 MULTISTATE CORPORATE TAXATION 24-1
   CHAPTER 25 TAXATION OF INTERNATIONAL TRANSACTIONS 25-1
   CHAPTER 26 TAX PRACTICE AND ETHICS 26-1
PART 9: FAMILY TAX PLANNING
   CHAPTER 27 THE FEDERAL GIFT AND ESTATE TAXES 27-1
   CHAPTER 28 INCOME TAXATION OF TRUSTS AND ESTATES 28-1