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Book Cover for: Loose Leaf for McGraw-Hill's Taxation of Business Entities 2018 Edition, Brian C. Spilker

Loose Leaf for McGraw-Hill's Taxation of Business Entities 2018 Edition

Brian C. Spilker

McGraw-Hill's Taxation of Business Entities begins with the process for determining gross income and deductions for businesses, and the tax consequences associated with purchasing assets and property dispositions (sales, trades, or other dispositions). Part II provides a comprehensive overview of entities, and the formation, reorganization, and liquidation of corporations. Unique to this series is a complete chapter on accounting for income taxes, which provides a primer on the basics of calculating the income tax provision. Included in the narrative is a discussion of temporary and permanent differences and their impact on a company's book "effective tax rate." Part III provides a detailed discussion of partnerships and S corporations. The last part of the book covers state and local taxation, multinational taxation, and transfer taxes and wealth planning.

Book Details

  • Publisher: McGraw-Hill Education
  • Publish Date: Apr 24th, 2017
  • Pages: 784
  • Language: English
  • Edition: undefined - 0009
  • Dimensions: 0.00in - 0.00in - 0.00in - 0.00lb
  • EAN: 9781260007602
  • Categories: Accounting - GeneralTaxation - General

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About the Author

Spilker, Brian: - Brian Spilker (PhD, University of Texas at Austin, 1993) is the Robert Call/Deloitte Professor in the School of Accountancy at Brigham Young University. He teaches taxation in the graduate and undergraduate programs at Brigham Young University. He received both BS (Summa Cum Laude) and MAcc (tax emphasis) degrees from Brigham Young University before working as a tax consultant for Arthur Young & Co. (now Ernst & Young). After his professional work experience, Brian earned his PhD at the University of Texas at Austin. In 1996, he was selected as one of two nationwide recipients of the Price Waterhouse Fellowship in Tax Award. In 1998, he was a winner of the American Taxation Association and Arthur Andersen Teaching Innovation Award for his work in the classroom; he has also been awarded for his use of technology in the classroom at Brigham Young University. Brian researches issues relating to tax information search and professional tax judgment. His research has been published in journals such as The Accounting Review, Organizational Behavior and Human Decision Processes, Journal of the American Taxation Association, Behavioral Research in Accounting, Journal of Accounting Education, Journal of Corporate Taxation, and Journal of Accountancy.
Ayers, Benjamin: - Ben Ayers (PhD, University of Texas at Austin, 1996) holds the Earl Davis Chair in Taxation and is the dean of the Terry College of Business at the University of Georgia. He received a PhD from the University of Texas at Austin and an MTA and BS from the University of Alabama. Prior to entering the PhD program at the University of Texas, Ben was a tax manager at KPMG in Tampa, Florida, and a contract manager with Complete Health, Inc., in Birmingham, Alabama.

Ben teaches tax planning and research courses in the undergraduate and graduate programs at the University of Georgia. He is the recipient of 11 teaching awards at the school, college, and university levels, including the Richard B. Russell Undergraduate Teaching Award, the highest teaching honor for University of Georgia junior faculty members. His
research interests include the effects of taxation on firm structure, mergers and acquisitions, and capital markets and the effects of accounting information on security returns. He has published articles in journals such as the Accounting Review, Journal of Finance, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies, Journal of Law and Economics, Journal of the American Taxation Association, and National Tax Journal. Ben was the 1997 recipient of the American Accounting Association's Competitive Manuscript Award and the 2003 and 2008 recipient of the American Taxation Association's Outstanding Manuscript Award.
Spilker, Brian C.: - Brian Spilker teaches taxation at Brigham Young University where he received both B.S. and M.A.cc degrees. After work experience at a major tax firm, he earned his Ph.D. at the University of Texas at Austin. He has won numerous professional awards, including awards for innovative teaching and use of technology in the classroom. His research on tax information search and professional judgment have appeared in key scholarly journals of accountancy.
Worsham, Ronald G.: - Ron Worsham teaches taxation in the graduate, undergraduate, M.B.A., and Executive M.B.A. programs at Brigham Young University, where he is an associate professor in the School of Accountancy. Before earning his Ph.D. at the University of Florida, he received both B.S. and M.A.cc (tax emphasis) degrees from Brigham Young University and worked as a tax consultant, earning his C.P.A. license. He has been honored for outstanding innovation in the classroom at Brigham Young University, and has published academic research in the areas of taxpayer compliance and professional tax judgment, as well as legal research in a variety of areas.
Weaver, Connie: - Connie Weaver is a professor of accounting at Texas A&M University, where she teaches taxation in the accounting and the executive M.B.A. program. She received a B.S. in chemical engineering from the University of Texas at Austin, an M.P.A. from the University of Texas at Arlington, and a Ph.D. from Arizona State University. A tax manager who became a licensed C.P.A. before entering the Ph.D. program, she is the recipient of several teaching awards, including the 2006 American Taxation Association/Deloitte Teaching Innovations award. The senior editor of The Journal of the American Taxation Association, her publishing and research interests include the effects of tax and financial incentives on corporate decisions and reporting.
Robinson, John: - John Robinson earned a J.D. from and Ph.D. in accounting from the University of Michigan and holds a chair in the business department at Texas A&M University, where he teaches courses on individual and corporate taxation and advanced accounting. He has taught at the University of Kansas and the University of Texas at Austin, and he has served as an academic fellow on the Securities and Exchange Commission. A former president of American Taxation Association, his numerous awards include the Henry A. Bubb Award for outstanding teaching and the Outstanding Service Award from the ATA. His research and scholarly publishing involve a broad variety of topics involving financial accounting, mergers and acquisitions, and the influence of taxes on financial structures and performance.
Outslay, Edmund: - Ed Outslay, a professor of accounting in the Department of Accounting and Information Systems at Michigan State University, received a B.A. from Furman University and an M.B.A. and Ph.D. from the University of Michigan. He teaches graduate classes in corporate taxation, multiunit enterprises, accounting for income taxes, and international taxation. His many awards for teaching and service include ATA/Deloitte Teaching Innovations Award, the Ray M. Sommerfeld Outstanding Tax Educator Award and the Lifetime Service Award from the American Taxation Association. He has also received several awards for his baseball coaching.
Barrick, John A.: - John Barrick, an associate professor in the Marriott School at Brigham Young University, served as an accountant at the United States Congress Joint Committee on Taxation during the 110th and 111th Congresses. He received both B.S. and M.A.cc degrees from Brigham Young University, and, after his professional work experience, earned his Ph.D. at the University of Nebraska at Lincoln. He teaches undergraduate and graduate courses in taxation, and his scholarly research and publications explore issues relating to tax corporate political activity.
Ayers, Benjamin C.: - Ben Ayers, dean of the Terry College of Business at the University of Georgia, received an M.T.A. and B.S. from the University of Alabama. and a Ph.D. from the University of Texas at Austin. A tax manager and a contract manager before he earned his doctorate, he is the recipient of 11 teaching awards at the school, college, and university levels, including the Richard B. Russell Undergraduate Teaching Award and Ray M. Sommerfeld Outstanding Tax Educator Award. His research interests include the effects of taxation on firm structure, mergers and acquisitions, and capital markets, and he has published articles in major journals of accounting, law, and economics.

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