Computing the income tax liability


Response to the following problem:

Webster, Inc. has the following items of items of income and expense for 2016, it first year of operations. Webster began operations on April 1 uses a calendar year end.

Gross recipes from sale      $ 1,391,222

Charitable contributions          15,000

Employment taxes                 10,250

Interest expense                   30,000

Organizational costs              52,600

Office rent expense               31,000

Real estate taxes                 15,600

Utilities expense                  11,300

Wage expense                    9,3540

In addition to these items, Webster purchased machinery and equipment costing $1,430,000 and furniture costing $112,000 on April 9, 2016, and a ware house costing $190,000 on May 2, 2016.

Webster wants to minimize its 2016 income tax liability, which means electing section 179 expense for the maximum the tax law allows, as well as taking the 50-precent bonus depreciation. Compute Webster's 2016 taxable income and income ta liability.

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Taxation: Computing the income tax liability
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