{"id":6394,"date":"2022-03-02T17:56:50","date_gmt":"2022-03-02T17:56:50","guid":{"rendered":"https:\/\/van-griner.com\/?page_id=6394"},"modified":"2023-12-08T11:01:26","modified_gmt":"2023-12-08T16:01:26","slug":"ctax2021","status":"publish","type":"page","link":"https:\/\/van-griner.com\/ctax2021\/","title":{"rendered":"Pratt & Kulsrud – CTAX 2021"},"content":{"rendered":"

[vc_row][vc_column][vc_tta_tabs style=”modern” active_section=”1″ el_class=”tabs-condensed”][vc_tta_section title=”Purchase” tab_id=”1631196738078-88ff550a-539d”][vc_column_text]<\/p>\n

Corporate, Partnership, Estate and Gift Taxation 2021<\/h2>\n

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James W. Pratt<\/strong>\u00a0University of Houston
\nWilliam N. Kulsrud<\/strong>\u00a0Indiana University
\nISBN-13:\u00a0<\/strong>978-1-61740-791-8<\/p>\n

1,048\u00a0Pages; Hardcover Book<\/p>\n

Includes TaxActTM<\/sup>\u00a0Software Download<\/p>\n

Purchase Today<\/strong><\/span><\/p>\n

–\u00a0Printed Book<\/a>: $261.75<\/p>\n

–\u00a0Study Guide<\/a>: $47.75<\/p>\n

[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Authors” tab_id=”1629474847990-97552d4e-d311″][vc_column_text]James W. Pratt<\/em><\/strong>
\nProfessor Emeritus at University of Houston<\/p>\n

James W. (Jim) Pratt is a Professor Emeritus of Accountancy & Taxation at the University of Houston\u2019s C.T. Bauer College of Business. Jim joined the faculty in 1972 after receiving his doctorate degree from the University of Southern California. He has published articles in leading professional journals, such as the\u00a0Journal of Accountancy, Journal of Taxation<\/em>,\u00a0Journal of Corporate Taxation, Journal of Partnership Taxation,<\/em>\u00a0and\u00a0The Tax Adviser.<\/em>\u00a0In addition to his contributions as an author and editor, Jim has received several awards for outstanding teaching. He has also taught in continuing professional education programs for more than 40 years, and has served as a tax training consultant for several national and local accounting firms.<\/p>\n

 <\/p>\n

William N. Kulsrud<\/em><\/strong>
\nProfessor Emeritus at Indiana University<\/p>\n

William N. (Bill) Kulsrud is a Professor Emeritus of Accounting at the Kelley School of Business of Indiana University, Indianapolis\/Bloomington, and formerly served as Chair of the Master of Science in Accounting and Master of Science in Taxation programs. Bill joined the faculty in 1979 after receiving his Ph.D. from the University of Texas. He has published numerous articles, which have appeared in leading professional journals such as the\u00a0Journal of Taxation, Journal of Corporate Taxation, The Tax Adviser, Taxation for Accountants,\u00a0<\/em>and\u00a0Taxes<\/em>\u2014The Tax Magazine.<\/em>\u00a0In addition to his contributions as an author and editor, Bill has received many awards for outstanding teaching. In 1990, he was named Accounting Educator of the Year by the Indiana C.P.A. Society. He has also taught hundreds of professional education programs for national and local accounting firms, and has developed materials used in their continuing education programs. Bill and author Steve Thompson founded National Tax Education, which provides continuing education for tax professionals throughout the country.<\/p>\n

 <\/p>\n

Hughlene Burton<\/em><\/strong>
\nUniversity of North Carolina, Charlotte<\/p>\n

Hughlene Burton is the Director of the Turner School of Accountancy and Associate Professor of Accounting. She received her BS in Accounting from Wake Forest University and her Ph.D. from the University of Alabama. She is a CPA and joined the Belk College of Business in 1996. Before joining academia, she was a tax manager with EY in Charlotte and Greensboro. Her research interests include corporate integration, tax policy, and corporate and international tax issues.<\/p>\n

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Contributing Authors<\/strong><\/p>\n

Christine C. Cheng, Ph.D.\u00a0University of Mississippi<\/em>
\nMarguerite R. Hutton, Ph.D., C.P.A.\u00a0Western Washington University<\/em>
\nRobert W. Jamison, Ph.D., C.P.A.\u00a0Indiana University<\/em>
\nWilliam N. Kulsrud, Ph.D., C.P.A.\u00a0Indiana University<\/em>
\nNathan Oestreich, Ph.D., C.P.A.\u00a0San Diego State University<\/em>
\nJames W. Pratt, D.B.A., C.P.A.\u00a0University of Houston<\/em>
\nRoby B. Sawyers, Ph.D., C.P.A.\u00a0North Carolina State University<\/em>
\nEdward J. Schnee, Ph.D., C.P.A.\u00a0University of Alabama<\/em>
\nSteven C. Thompson, Ph.D., C.P.A.\u00a0Texas State University<\/em>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”About” tab_id=”1629475566085-27607a21-71d3″][vc_column_text]<\/p>\n

Corporate, Partnership, Estate and Gift Taxation 2021<\/h2>\n

\"\"<\/h4>\n

James W. Pratt<\/strong>\u00a0University of Houston
\nWilliam N. Kulsrud<\/strong>\u00a0Indiana University
\nISBN-13:\u00a0<\/strong>978-1-61740-791-8<\/p>\n

1,048\u00a0Pages; Hardcover Book<\/p>\n

Includes TaxActTM<\/sup>\u00a0Software Download<\/p>\n

Purchase Today<\/strong><\/span><\/p>\n

–\u00a0Printed Book<\/a>: $261.75<\/p>\n

–\u00a0Study Guide<\/a>: $47.75<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

<\/h3>\n

About the Product<\/h3>\n

Pratt & Kulsrud\u2019s\u00a0Corporate, Partnership, Estate and Gift Taxation\u00a0<\/em>emphasizes the areas of taxation essential to individuals pursuing careers in taxation and tax-related fields. After an in-depth exploration of the tax problems faced by regular corporations and their shareholders, this text turns its focus to the taxation of partnerships, partners, and S corporations. These chapters are followed by a pair of chapters addressing the special problems relating to international taxation and state and local taxation\u2014two areas of growing importance. After federal estate and gift taxation are discussed, the text concludes with two additional chapters on the income taxation of estates, trusts, and beneficiaries, and the major aspects of family tax planning. The scope of this text is intentionally broad, both to accommodate a variety of uses and to provide flexibility for instructors designing advanced tax courses. Includes TaxAct desktop software.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Contents” tab_id=”1629474969222-1646f494-0a70″][vc_column_text]<\/p>\n

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Table of Contents<\/h3>\n<\/div>\n

Part 1 Corporate Taxation<\/strong><\/h4>\n

Chapter 1\u00a0\u2014\u00a0Income Taxation of Corporations<\/p>\n

Appendix: ASC 740\u2014Accounting for Income Taxes in the Financial Statements<\/p>\n

Chapter 2\u00a0\u2014\u00a0Corporate Formation and Capital Structure<\/p>\n

Chapter 3\u00a0\u2014\u00a0Corporate Distributions: Cash, Property, and Stock Dividends<\/p>\n

Chapter 4\u00a0\u2014\u00a0Corporate Distributions: Stock Redemptions and Partial Liquidations<\/p>\n

Chapter 5\u00a0\u2014\u00a0Complete Liquidations<\/p>\n

Chapter 6\u00a0\u2014\u00a0Penalty Taxes on Corporate Accumulations<\/p>\n

Part 2 Advanced Corporate Tax Topics<\/strong><\/h4>\n

Chapter 7\u00a0\u2014\u00a0Corporate Reorganizations<\/p>\n

Chapter 8\u00a0\u2014\u00a0Consolidated Tax Returns<\/p>\n

Part 3 Flow-Through Entities<\/strong><\/h4>\n

Chapter 9\u00a0\u2014\u00a0Taxation of Partnerships and Partners<\/p>\n

Chapter 10\u00a0\u2014\u00a0Partnership Distributions, Dispositions of Partnership Interests,
\nand Partnership Terminations<\/p>\n

Chapter 11\u00a0\u2014\u00a0S Corporations: General Rules Applicable to All S Corporations<\/p>\n

Chapter 12\u00a0\u2014\u00a0S Corporations: Former C Corporations, Sales and Purchases
\nof Stock, Comparison of Entities<\/p>\n

Part 4 Multijurisdictional Taxation<\/strong><\/h4>\n

Chapter 13\u00a0\u2014\u00a0International Taxation<\/p>\n

Chapter 14\u00a0\u2014\u00a0State and Local Taxation<\/p>\n

Part 5 Family Tax Planning<\/strong><\/h4>\n

Chapter 15\u00a0\u2014\u00a0Estate and Gift Taxation<\/p>\n

Chapter 16\u00a0\u2014\u00a0Income Taxation of Estates and Trusts<\/p>\n

Chapter 17\u00a0\u2014\u00a0Family Tax Planning<\/p>\n

Part 6 Tax Research and Tax Practice<\/strong><\/h4>\n

Chapter 18\u00a0\u2014\u00a0Sources and Applications of Federal Tax Law<\/p>\n

Chapter 19\u00a0\u2014\u00a0Tax Practice and Procedure<\/p>\n

Appendices<\/strong><\/h4>\n

Appendix A\u00a0\u2014\u00a0Estate and Gift Tax Valuation Tables<\/p>\n

Appendix B\u00a0\u2014\u00a0Tax Forms<\/p>\n

Appendix C\u00a0\u2014\u00a0Table of Cases Cited<\/p>\n

Appendix D\u00a0\u2014\u00a0Table of Code Sections Cited<\/p>\n

Appendix E\u00a0\u2014\u00a0Table of Regulations Cited<\/p>\n

Appendix F\u00a0\u2014\u00a0Table of Revenue Procedures and Revenue Rulings Cited<\/p>\n

Appendix G\u00a0\u2014\u00a0Glossary of Tax Terms<\/p>\n

Appendix H\u00a0\u2014\u00a0Modified ACRS Tables<\/p>\n

Index[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Features” tab_id=”1630591555137-07de3132-865e”][vc_column_text]<\/p>\n

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Features<\/h3>\n