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▲APPENDIX D Statements on Responsibilities in Tax Practice 1

▲APPENDIX A Tax Rate Schedules and Tax Tables 1

▲PARTⅠCONCEPTUAL FOUNDATIONS OF THE TAXLAW 1

APPENDIX D Statements on Responsiblities in Tax Practice 1

▲APPENDIX B Tax Return Problem 1

Glossary 1

▲APPENDIX C Tax Forms 1

APPENDIX A Tax Rate Schedules and Tax Tables 1

APPENDIX B Tax Return Problem 1

GLOSSARY 1

PARTΙ CONCEPTUAL FOUNDATIONS OF THE TAX LAW 1

Index 1

APPENDIX C Tax Forms 1

INDEX 1

CHAPTER 1 Federal Income Taxation―An Overview 2

▲CHAPTER 1 FEDERAL INCOME TAXATION―AN OVERVIEW 2

Introduction 3

Definition and Evaluation of a Tax 3

Definition of a Tax 3

Standards for Evaluating a Tax 5

Tax Rates and Structures 7

Tax Rate Definitions 7

Tax Rate Structures 8

Income Taxes 11

Major Types of U.S. Taxes 11

Employment Taxes 12

Social Security Taxes 13

Unemployment Taxes 14

Sales Tax 15

Property Taxes 15

Other Taxes 16

Excise Taxes 16

Wealth Transfer Taxes 16

Sources of Federal Income Tax Law 18

Income 19

Federal Income Tax Terminology 19

Deductions 21

Income Tax Rates 21

Tax Prepayments 23

Tax Credits 24

Filing Returns 24

The Audit and Appeal Process within the IRS 25

Tax Return Selection Processes 26

Types of Examinations 26

Settlement Procedures 27

Individual Income Tax Calculation 27

Administrative Appeals 27

Deductions for Adjusted Gross Income 28

Deductions from Adjusted Gross Income 29

Tax Planning 31

Mechanics of Tax Planning 31

Personal and Dependency Exemptions 31

Timing Income and Deductions 32

Income Shifting 35

Tax Evasion and Tax Avoidance 36

Ethical Considerations in Tax Practice 37

Summary 40

Key Terms 40

Primary Tax Law Sources 41

Discussion Questions 42

Problems 44

Discussion Cases 48

Ethics Discussion Case 49

Tax Planning Case 49

CHAPTER 2 Income Tax Concepts 50

▲CHAPTER 2 Income Tax Concepts 50

Introduction 51

Ability-to-Pay Concept 52

General Concepts 52

Administrative Convenience Concept 53

Arm s-Length Transaction Concept 54

Pay-as-You-Go Concept 55

Entity Concept 56

Accounting Concepts 56

Assignment-of-Income Doctrine 59

Annual Accounting Period Concept 60

Accounting Method 60

Tax Bencfit Rule 61

Substance-over-Form Doctrine 61

Income Concepts 63

All-Inclusive Income Concept 63

Capital Recovery Concept 64

Legislative Grace Concept 64

Claim-of-Right Doctrine 65

Realization Concept 65

Constructive Receipt Doctrine 66

Comparing Claim of Right and Constructive Receipt 67

Wherewithal-to-Pay Concept 68

Legislative Grace Concept 69

Deduction Concepts 69

Business Purpose Concept 70

Capital Recovery Concept 72

Summary 75

Key Terms 75

Primary Tax Law Sources 76

Discussion Questions 77

Problems 78

Discussion Case 88

Tax Planning Case 88

Ethics Discussion Case 89

▲PARTⅡGROSS INCOME 91

PARTⅡ CROSS INCOME 91

▲CHAPTER 3 Income Sources 92

CHAPTER 3 Income Sources 92

Concept Review 93

Introduction 93

What Constitutes Income 94

Income Is Derived from Labor and Capital 95

Income as an Increase in Wealth 96

What Constitutes Income Current View 97

Common Income Sources 98

Earned Income 98

Unearned Income 100

Rental and Royalty Income 100

Annuities 101

Calculation of Gain/Loss on Sa?e of Investments 104

Income from Conduit Entitres 104

Transfers from Others 105

Prizes and Awards 105

Social Security Benefits 106

Unemployment Compensation 106

Alimony Received 110

Imputed Income 111

Below Market-Rate Loans 112

Payment of Expenses by Others 115

Bargain Purchases 116

Capital Gains and Losses―An Introduction 116

Capital Gain-and-Loss Netting Procedure 117

Tax Treatment of Capital Gains 119

Tax Treatment of Capital Losses 119

Capital Gains and Losses of Conduit Entities 120

Effect of Accounting Method 121

Cash Method 121

Exceptions Applicable to the Cash Method 122

Accrual Method 123

Exceptions Applicable to the Accrual Method 123

Hybrid Method 124

Exceptions Applicable to All Methods 125

Installment Sales 125

Long-Term Construction Contracts 125

Key Terms 126

Summary 126

Primary Tax Law Sources 127

Discussion Questions 129

Problems 130

Discussion Cases 140

Tax Planning Case 141

Ethics Discussion Case 142

CHAPTER 4 Income Exclusions 143

▲CHAPTER 4 Income Exclusions 143

Concept Review 144

Introduction 144

Donative ltems 145

Gifts 146

Inheritances 147

Life Insurance Proceeds 147

Scholarships 149

Certain Death Benefits 149

Payments Made on Behalf of an Employee 150

Employment-Related Exclusions 150

Foreign Earned Income 150

Payments to Qualified Pension Plans 151

Group Term Life Insurance 152

Health and Accident Insurance Premiums 153

Meals and Lodging Prouided by the Employer 154

General Fringe Benefits 155

Employer Benefit Plans 156

Other Benefits Paid by an Employer 156

Medical Savings Accounts 158

Returns of Human Capital 158

Damage Payments for Personal Physical Injury or Phydsical Sickness 159

Workers Compensation 159

Payments from Health and Accident Policies 160

Investment-Related Exclusions 162

Municipal Bond Interest 162

Stock Dividends 163

Discharge of Indebtedness 164

Improvements by a Lessee 166

Summary 166

Key Terms 168

Primary Tax Law Sources 168

Discussion Questions 170

Problems 171

Integrative Problems 179

Tax Planning Case 181

Discussion Case 181

Ethics Discussion Case 182

PART Ⅲ DEDUCTIONS 183

▲PART Ⅲ DEDUCTIONS 183

CHAPTER 5 Introduction to Business Expenses 184

▲CHAPTER 5 Introduction to Business Expenses 184

Introduction 185

Concept Review 185

Reporting Deductions 187

Conduit Entity Reporting 189

Profit-Motivated Expenditures 191

Classification of Deductions 191

Trade or Business Expenses 192

Trade or Business of Production-of-Income Expenses? 192

Expenses for the Production of Income 194

Rental Aclivity 195

Personal Expenditures 196

Mixed Business and Personal Expenditures 197

Mixed-Use Assets 197

Mixed-Use Expenditures 198

Tests for Deductibility 198

Ordinary Expense 199

Ordinary,Necessary,and Reasonable in Amount 199

Reasonable in Amount 200

Necessary Expense 200

Not a Personal Expense 201

Not a Capital Expenditure 202

Start-up Costs 203

Repair-and-Maintenance Expense 203

Not Frustrate Public Policy 204

Expenses of an Illegal Business 205

Lobbying Expenses and Other Political Activities 206

Not Related to Tax-Exempt Income 207

Expenditure Must Be for Taxpaver s Benefit 207

Hobby Expenses 208

Limited Mixed-Use Expenses 208

Vacation Home Expenses 210

Home Office Expenses 213

Timing of Deductions―Effect of Accounting Method 215

Cash Method 215

Accrual Method 217

Financial and Taxable Income Differences 221

Related Party Accrued Expenses 221

Summary 223

Key Terms 224

Primary Tax Law Sources 224

Discussion Questions 226

Problems 227

Comprehensive Problem 240

Discussion Cases 241

Tax Planning Case 242

Ethics Discussion Case 243

CHAPTER 6 Business Expenses 244

▲CHAPTER 6 Business Expenses 244

Concept Review 245

Introduction 245

Entertainment,Auto,Travel,Gift,and Education Expenses 246

Business Expenses 246

Meals and Entertainment 247

Auto Expenses 250

Travel Expenses 252

Business Gifts 254

Substantiation Requirements 255

Education Expenses 255

Compensation of Employees 256

Bad Debts 257

Other Business Expenses 260

Insurance Expense 260

Taxes 261

Individual Deductions for Adjusted Gross Income 263

Legal Fees 263

Reimbursed Employee Business Expenses 264

Accountable Reimbursement Plans 265

Nonaccountable Reimbursement Plans 265

Deductions for Self-Employed Taxpayers 268

Retirement Plan Contribution Deductions 269

Individual Retirement Accounts 269

Moving Expenses 271

Primary Tax Law Sources 272

Summary 272

Key Terms 272

Discussion Questions 274

Problems 275

Integrative Problem 283

Discussion Cases 285

Tax Planning Case 286

Ethics Discussion Case 286

CHAPTER 7 Losses Deductions and Limitations 287

▲CHAPTER 7 Losses―Deductions and Limitations 287

Introduction 288

Concept Review 288

Net Operating Losses 290

Annual Losses 290

Tax-Shelter Losses:An Overview 293

The At-Risk Rules 294

Passive Activity Losses 296

Passive Activity Definition 297

Types of Income 300

General Rule for Passive Activities 301

Taxpayers Subject to the Limits 301

Dispositions of Passive Activities 302

Exceptions for Rental Real Estate 305

Transaction Losses 307

Trade or Business Losses 308

Business Casualty and Theft Losses 308

Capital Losses 312

Investment-Related Losses 312

Specially Treated Inoestment Losses 313

Personal Use Losses 316

Summary 318

Key Terms 319

Primary Tax Law Sources 319

Discussion Questions 320

Problem3 321

Comprehensive Problem 330

Tax Planning Case 331

Ethics Discussion Case 331

Discussion Cases 331

CHAPTER 8 Taxation of Individuals 332

▲CHAPTER 8 Taxation of Individuals 332

Introduction 333

Concept Review 333

Personal and Dependency Exemptions 334

Gross Income Test 335

Support Test 335

Relationship or Member of Household Test 336

Citizen or Residency Test 337

Joint Return Test 337

Filing Status 337

Married,Filing Jointly 337

Married,Filing Separately 338

Single 338

Head of Household 339

Deductions from Adjusted Gross Income 340

Standard Deduction 340

Itemized Deductions 341

Medical Expenses 341

Taxes 343

Interest Expense 345

Charitable Contributions 347

Miscellaneous Itemized Deductions 349

Itemized Deductions and Exemptions―Reductions by High-:Income Taxpayers 351

Exemption and Standard Deduction Restrictions on Dependents 353

Calculating Tax Liability 353

Tax on Unearned Income of a Minor Child 354

Income Tax Credits 355

Earned Income Credit 355

Dependency Requirements 355

Adoption Tax Credit 357

Child-and Dcpendent-Care Credit 359

Filing Requirements 361

Summary 361

Primary Tax Law Sources 362

Key Terms 362

Discussion Questions 364

Problems 365

Integrative Problems 374

Discussion Cases 378

Tax Planning Case 379

Ethics Discussion Case 380

1996 Earned Income Credit Table 381

PARTⅣPROPERTY TRANSACTIONS 387

▲PART Ⅳ PROPERTY TRANSACTIONS 387

CHAPTER 9 Acquisitions of Property 388

▲CHAPTER 9 Acquisitions of Property 388

Concept Review 389

Introduction 389

Classes of Property 390

The Property Investment Cycle 391

Adjusted Basis 392

Increases in Basis 393

Decreases in Basis 394

Basis in Conduit Entities 396

Property Dispositions 397

Determining the Amount Invested 399

Initial Basis 399

Purchase of Assets 399

Purchase of Multiple Assets 401

Basis of a Bargain Purchase 401

Purchase of the Assets of a Business 402

Purchase of a Business 402

Constructed Assets 404

Purchase of Corporate Stock 404

Basis of Property Acquired by Gift 405

Specially Valued Property Acquisitions 405

General Rule for Gift Basis 406

Split Basis Rule for Loss Property 407

Holding Period 408

Basis of Property Acquired by Inheritance 408

Primary Valuation Date 408

Special Sales Price Basis 408

Alternate Valuation Date 409

Distribution Date 409

Other Considerations 410

Property Acquired from a Spouse 411

Personal Use Property Converted to Business Use 412

General Rule for Basis 412

Split Basis Rule 413

Stock Dividends 414

Basis in Securities 414

Taxable Stock Dividends 415

Wash Sale Stock Basis 416

Summary 417

Key Terms 420

Primary Tax Law Sources 420

Discussion Questions 421

Problems 422

Integrative Problem 430

Discussion Cases 431

Ethics Discussion Case 432

Tax Planning Case 432

CHAPTER 10 Cost Recovery on Property:Depreciation,Depletion and Amortization 433

▲CHAPTER 10 Cost Recovery on Property:Depreciation,Depletion,and Amortization 433

Introduction 434

Concept Review 434

Capital Recovery from Depreciation or Cost Recovery 436

Election to Expense Assets 438

Qualified Taxpayers 438

Limitations on Deduction 439

Annual Deduction Limit 439

Qualified Property 439

Annual Investment Limit 441

Active Trade or Business Income Limit 441

Modified Accelerated Cost Recovery(MACRS) 442

Property Subject to MACRS 443

Basis Subject to Cost Recovery 444

MACRS Recovery Period 445

MACRS Conventions 448

Mid-quarter Convention 450

Depreciation Method Alternatives 452

Using MACRS Percentage Tables 454

MACRS Straight-line Election 456

Alternative Depreciation System(ADS) 456

Limitations on Listed Property 457

Listed Property in General 457

Limitation on Passenger Autos 459

Adequate Record Keeping 459

Depletion Methods 460

Depletion 460

Cost Depletion 461

Percentage Depletion 462

Intangible Assets 463

Summary 464

Key Terms 466

Discussion Questions 467

Primary Tax Law Sources 467

Problems 468

Integrative Problems 475

Discussion Cases 476

Ethics Discussion Case 477

Tax Planning Cases 477

APPENDIX TO CHAPTER 10 MACRS Class Lives and MACRS Depreciation Schedules 478

CHAPTER 11 Property Dispositions 493

▲CHAPTER 11 Property Dispositions 493

Introduction 494

Concept Review 494

Realized Gain or Loss 496

Amount Realized 497

Effect of Debt Assumptions 499

Capital Gains and Losses 500

Character of Gain or Loss 500

Long-Term versus Short-Term Classification 501

Capital Asset Definition 501

Capital Gain-and-Loss Netting Procedure 502

Capital Gain Exclusion on Qualified Small Business Stock 506

Net Capital Loss Position 507

Net Capital Gain Position 507

Capital Gains and Losses―Planning Strategies 507

Short Sales 508

Basis of Securities Sold 510

Worthless Securities 510

Section 1231 Gains and Losses 511

Definition of Section 1231 Property 512

Section 1231 Netting Procedure 512

Disposition of Rental Activities 515

Depreciation Recapture 516

Section 1245 Recapture Rule 517

Section 1250 Recapture Rule 518

Installmenl Sales of Depreciable Assets 519

Section 1245 and Section 1250 Properties 520

Summary 522

Primary Tax Law Sources 523

Key Terms 523

Discussion Questions 524

Problems 525

Integrative Problem 536

Comprehensive Problems 537

Tax Planning Cases 538

Discussion Cases 538

Ethics Discussion Case 540

CHAPTER 12 Nonrecognition Transactions 541

▲CHAPTER 12 Nonrecognition Transactions 541

Introduction 542

Concept Review 542

Commonalities of Nonrecognition Transactions 543

Rationales for Nonrecognition 543

Exchange Requirement 548

Life-Kind Exchanges 548

Life-Kind Property Requirements 549

Receipt of Boot 553

Effect of Boot 553

Related Party Exchanges 556

Carryover of Tax Attributes 557

Involuntary Conversions 558

Treatment of Involuntary Conversion Gains and Losses 559

Qualified Replacement Property 561

Principal Residence 562

Sale of a Principal Residence 562

Replacement Period 563

Deferral of Gain 564

Gain Exclusion Requirements 566

Sale of a Principal Residence―Taxpayers Older Than 55 566

One-Time Exclusion of Gain 567

Interaction of Deferral and Exclusion Provisions 568

Summary 569

Key Terms 570

Discussion Questions 571

Primary Tax Law Sources 571

Problems 572

Comprehensive Problem 580

Tax Planning Cases 581

Discussion Cases 581

Ethics Discussion Case 582

APPENDIX TO CHAPTER 12 Selected SIC Product Classes 583

▲PART Ⅴ INCOME TAX ENTITIES 587

PARTⅤINCOME TAX ENTITIES 587

▲CHAPTER 13 Choice of Business Entity―Part1 588

CHAPTER 13 Choice of Business Entity―PartⅠ 588

Concept Review 589

Introduction 589

Nontax Factors 590

Sole Proprietorship 591

Partnership 592

Corporation 593

S Corporation 594

Limited Liability Company 595

Limited Liability Partnership 596

General Income Tax Factors 597

Incidence of Income Taxation 597

Planning Commentary 597

Sole Proprietorship 598

Partnership 599

Corporation 600

S Corporation 602

Personal Service Corporation 602

Double Taxation 603

Employee versus Owner 604

Planning Commentary 606

Formation 606

Transfers to an Entity 607

Partnership 607

Sole Proprietorship 607

Corporation 608

Basis Consicerations 608

Sole Proprietorship 609

Partnership 609

Partnership Debt Effects 610

Recourse and Nonrecourse Loans 610

Corporation 612

Organizational Costs 613

Corporation Debt Effects 613

Accounting Periods 614

Partnership 615

S Corporation 616

Accounting Methods 617

Partnership 618

Corporation 618

S Corporation 619

Operations 619

Sole Proprietorship 619

Planning Commentary 619

Investment Income and Expenses 621

Section 1231 Gains and Losses 621

Passive Activity Items 621

Charitable Contributions 621

Personal Expenses 621

Capital Gains and Losses 621

Tax Credits 622

Net Operating Losses 622

Partnership 623

Income Reporting 623

Net Operating Losses 624

Transactions between Partners and Partnerships 626

Basis Considerations 627

Corporation 629

Capital Gains and Losses 630

Depreciation Recapture 630

Dividends-Received Deduction 631

Passive Activity Losses 633

Charitable Contributions 634

Tax Credits 636

Basis Considerations 636

Net Operating Losses 636

S Corporation 637

Dividends-Received Deduction 637

Corporate Depreciation Recapture 637

Net Operating Losses 638

Basis Considerations 638

Planning Commentary 640

Summary 643

Key Terms 644

Primary Tax Law Sources 644

Discussion Questions 646

Problems 648

Discussion Cases 658

Tax Planning Cases 658

Ethics Discussion Case 659

▲CHAPTER 14 Choice of Business Entity―PartⅡ 660

CHAPTER 14 Choice of Business Entity―PartⅡ 660

Concept Review 661

Introduction 661

Qualified and Nonqualified.Pension Plans 662

Compensation Plans 662

Keogh Plan 666

Other Pension Plans 666

Individual Retirement Accounts 668

Simplified Employee Pension Plan 669

Savings Incentive Match Plan for Employees 670

Distributions 671

Penalties 673

Planning Commentary 674

Nonqualified Stock Options 676

Stock Options 676

Incentive Stock Options 681

Reasonableness of Compensation 682

Fringe Benefits 684

Planning Commentary 686

Other Tax Liability Considerations 687

Social Security Taxes 687

Investment Tax Credit 690

Income Tax Credits 690

Foreign Tax Credit 691

Research and Experimental Credit 692

Rehabilitation Tax Credit 693

Reporting of Tax Credits 695

General Business Credit 695

The Alternative Minimum Tax 696

Basic Alternative Minimum Tax Computation 697

Alternative Minimum Tax Adjustments 698

Alternative Minimum Tax Preferences 702

Alternative Minimum Tax Exemptions 703

Alternative Minimum Tax Credits 703

Alternative Minimum Tax Credit against the Regular Tax 704

Tax Planning and the Alternative Minimum Tax 705

Accumulated Earnings Tax 706

Penalty Taxes on Corporations 706

Personal Holding Company Tax 707

Planning Commentary 708

Sole Proprietorship 709

Entity Distributions 709

Partnership 710

Corporation 712

S Corporation 714

Planning Commentary 716

Tax Planning 718

Children as Employees 719

Income Splitting 719

Family Entities 721

Planning Commentary 722

Summary 723

Key Terms 725

Primary Tax Law Sources 726

Discussion Questions 728

Problems 730

Discussion Cases 739

Ethics Discussion Case 740

Tax Planning 740

PARTⅥ TAX RESEARCH 741

▲CHAPTER 15 Tax Research 742

Legislative Sources 743

The U.S. Constitution 743

Primary Sources of Federal Income Tax Law 743

▲PART Ⅵ TAX RESEARCH 743

Introduction 743

CHAPTER 15 Tax Research 744

Internal Revenue Code of 1986 745

Tax Treaties 749

Administrative Sources 749

Treasury Regulations 749

Acquiescence and Nonacquiescence 750

Revenue Rulings and Procedures 750

Other Pronouncements 751

Judicial Sources 751

Trial Courts 752

Appellate Courts 753

Citations to Primary Authorities 753

Commitlee Reports 753

Supreme Court 753

Code and Regulations 754

Other IRS Pronouncements 755

Court Decisions 755

Secondary Sources of Federal Income Tax Law 756

Tax Services 756

Citators 757

Tax Periodicals 758

Computer Assisted Tax Research 758

Tax Research 760

Step1:Establish the Facts and Determine the Issues 760

Tax Compliance versus Tax Planning 760

Step2:Locate the Relevant Authorities 761

Step3:Assess the Importance of the Authorities 761

Code and Regulations 761

Pronouncements 762

Court Decisions 762

Step4:Reach Conclusions, Make Recommendations, and Communicate the Results 763

Comprehensive Research Example 763

Step1:Establish the Facts and Determine the Issues 763

Step2:Locate the Relevant Authorities 763

The Code 764

Step3:Assess the Importance of the Authorities 764

Regulations 765

Summary 766

Court Decision 766

Step4:Reach Conclusions,Make Recommendations, and Communicate the Rseults 766

Primary Tax Law Sources 767

Key Terms 767

Discussion Questions 768

Problems 769

Research Cases 770