Certified by the State Bar of California Board of Legal Specialization (Approval Pending)
This legal specialization program covers the following topics:
Individual Income Taxation
Corporate Income Taxation
Partnership Income Taxation
Real Estate Income Taxation
Tax Procedures
Compensation & Benefits Taxation
Estate, Gift Taxation & Estate Planning
Tax Exempt Oganizations
Current Developments
International Taxation
Ethics of Tax Practice
2010 CCH Federal Taxation: Comprehensive Topics Author(s):
Smith, Harmelink, Hasselback, et
al.
Media:
Book
Published:
4/2009
ISBN:
9780808020783
Pages:
1256
Table of Contents
Chapter 1 Introduction to Federal Taxation and Understanding the Federal Tax
Law
Chapter 2 Tax Research, Practice and Procedure
Chapter 3 Individual Taxation--An Overview
Chapter 4 Gross Income
Chapter 5 Gross Income--Exclusions
Chapter 6 Deductions: General Concepts and Trade or Business Deductions
Chapter 7 Deductions: Business/Investment Losses and Passive Activity Losses
Chapter 8 Deductions: Itemized Deductions
Chapter 9 Tax Credits, Prepayments, and Special Methods
Chapter 10 Property Transactions: Determination of Basis and Gains and Losses
Chapter 11 Property Transactions: Nonrecognition of Gains and Losses
Chapter 12 Property Transactions: Treatment of Capital and Section 1231
Assets
Chapter 13 Tax Accounting
Chapter 14 Taxation of Corporations--Basic Concepts
Chapter 15 Corporate Nonliquidating Distributions
Chapter 16 Corporate Distributions in Complete Liquidations
Chapter 17 Corporate Reorganizations
Chapter 18 Accumulated Earnings and Personal Holding Company Taxes
Chapter 19 Partnerships--Formation and Operation
Chapter 20 Partnerships--Distributions, Sales and Exchanges
Chapter 21 S Corporations
Chapter 22 Federal Estate Tax, Federal Gift Tax and Generation-Skipping
Transfer Tax
Chapter 23 Income Taxation of Trusts and Estates
Chapter 24 Deferred Compensation and Education Planning
Chapter 25 Multi-jurisdictional Taxation: International and State and Local
Transactions
Appendix
Glossary of Tax Terms
Finding Lists
Table of Cases
Topical Index
2010 CCH StudyMate™: Your Personal Online Tax "Tutor"
