McGraw-Hill's Taxation of Business Entities 2017 Edition, 8e
Publication Date 29 Apr 2016
OverviewMcGraw-Hillâ€™s Taxation of Business Entities begins with theprocess for determining gross income and deductions forbusinesses and the tax consequences associated with purchasing assets and property dispositions (sales trades orother dispositions). Part II provides a comprehensive overviewof entities and the formation reorganization and liquidationof corporations. Unique to this series is a completechapter on accounting for income taxes which provides aprimer on the basics of calculating the income tax provision.Included in the narrative is a discussion of temporary andpermanent differences and their impact on a companyâ€™s bookâ€œeffective tax rate.â€ Part III provides a detailed discussion ofpartnerships and S corporations. The last part of the bookcovers state and local taxation multinational taxation andtransfer taxes and wealth planning.