Pearson’s Federal Taxation 2019 Individuals

Description

For courses in the principles of taxation.

 

Assist students in mastering the principles of taxation with the latest tax regulations

The Anderson/Rupert series is unsurpassed in blending technical aspects of the most recent federal taxation mandates with maximum readability and relevance for students. Containing strong pedagogical tools that enable readers to apply tax principles within the text to real-life situations, and tax information from 2017 and early 2018, Pearson’s Federal Taxation 2019 Individuals, 32nd Edition provides an up-to-date resource and better teaching and learning experience — for you and your students.

 

Also available with MyLab Accounting

MyLab™ is the teaching and learning platform that empowers you to reach every student. By combining trusted author content with digital tools and a flexible platform, MyLab personalizes the learning experience and improves results for each student. Learn more about MyLab Accounting.

 

 

For courses in the principles of taxation.

 

Assist students in mastering the principles of taxation with the latest tax regulations

The Anderson/Rupert series is unsurpassed in blending technical aspects of the most recent federal taxation mandates with maximum readability and relevance for students. Containing strong pedagogical tools that enable readers to apply tax principles within the text to real-life situations, and tax information from 2017 and early 2018, Pearson’s Federal Taxation 2019 Individuals, 32nd Edition provides an up-to-date resource and better teaching and learning experience — for instructors and their students.

 

Also available with MyLab Accounting

By combining trusted author content with digital tools and a flexible platform, MyLab personalizes the learning experience and improves results for each student.

Note: You are purchasing a standalone product; MyLab Accounting does not come packaged with this content. Students, if interested in purchasing this title with MyLab Accounting, ask your instructor to confirm the correct package ISBN and Course ID. Instructors, contact your Pearson representative for more information.

If you would like to purchase both the physical text and MyLab Accounting, search for:

 

0134855477 / 9780134855479 Pearson’s Federal Taxation 2019 Individuals Plus MyLab Accounting with Pearson eText — Access Card Package

 

Package consists of:

• 0134739671 / 9780134739670 Pearson’s Federal Taxation 2019 Individuals
• 0134742990 / 9780134742991 MyLab Accounting with Pearson eText — Access Card — for Pearson’s Federal Taxation 2019 Individuals

 

Help students master the material with strong pedagogical aids

• Learning aids present technical content in a readable way so students can internalize and master the material. These are designed so that students can apply tax principles to real-life situations.
• What Would You Do In This Situation? place students in the role of decision maker. These include many controversies that are as of yet unresolved or are currently being resolved by the courts. By making extensive use of ethical material, they represent choices that may put practitioners at odds with clients.
• Stop & Think boxes encourage students to pause and apply what they have just learned.
• Ethical Point side notes discuss the ethical implications of content in the adjacent text.
• Tax Strategy Tips suggest tax planning ideas related to material in the adjacent text.
• Additional Comments provide supplemental information pertaining to the adjacent text.
• Real-World Examples relate the text material to events, cases, and statistics (some from the IRS’s Statistics of Income) occurring in the tax and business environments.
• Book-to-Tax Accounting Comparison comments compare the tax discussion in the text to the accounting and/or financial statement treatment of this material.
• TaxACT 2017 Software, available via online purchase, is a user-friendly tax preparation program that includes more than 80 tax forms, schedules, and worksheets. TaxACT calculates returns and alerts the user to possible errors or entries.

Keep your course current

• Updated – Significant court cases and IRS rulings and procedures during 2017 and early 2018.
• Updated – Chapter material for the provisions in the Tax Cuts and Jobs Act of 2017.
• New and Updated – End-of-chapter tax return problems have been updated for 2017. Also, supplemental explanations for each tax return problem of how the solution will change for the 2018 tax year given the provisions of the Tax Cuts and Jobs Act, have been included.
• Updated – All tax rate schedules have been updated to reflect the rates and inflation adjustments for 2018.
• Updated – The latest content. Whenever new updates become available, they will be accessible via MyLab Accounting.

 

Reach every student with MyLab

• Teach your course your way: Your course is unique. So whether you’d like to build your own assignments, teach multiple sections, or set prerequisites, MyLab gives you the flexibility to easily create your course to fit your needs.
• Empower each learner: Each student learns at a different pace. Personalized learning pinpoints the precise areas where each student needs practice, giving all students the support they need — when and where they need it — to be successful.
• Deliver trusted content: You deserve teaching materials that meet your own high standards for your course. That’s why we partner with highly respected authors to develop interactive content and course-specific resources that you can trust — and that keep your students engaged.
• Improve student results: When you teach with MyLab, student performance improves. That’s why instructors have chosen MyLab for over 15 years, touching the lives of over 50 million students. 

Kenneth E. Anderson is the Pugh CPAs Professor of Accounting at the University of Tennessee. He earned a BBA from the University of Wisconsin, Milwaukee and subsequently attained the level of tax manager with Arthur Young (now part of Ernst & Young). He then earned a PhD from Indiana University. He teaches corporate taxation, partnership taxation, and tax strategy. Professor Anderson also is the Director of the Master of Accountancy Program. He has published articles in The Accounting Review, The Journal of the American Taxation Association, Advances in Taxation, the Journal of Accountancy, the Journal of Financial Service Professionals, and a number of other journals.

 

Timothy J. Rupert is a Professor at the D’Amore-McKim School of Business at Northeastern University. He received his BS in Accounting and his Master of Taxation from the University of Akron. He also earned his PhD from Penn State University. Professor Rupert’s research has been published in such journals as The Accounting Review, The Journal of the American Taxation Association, Behavioral Research in Accounting, Advances in Taxation, Applied Cognitive Psychology, Advances in Accounting Education, and Journal of Accounting Education. In 2010, he received the Outstanding Educator Award from the Massachusetts Society of CPAs. He also has received the University’s Excellence in Teaching Award and the D’Amore-McKim School’s Best Teacher of the Year award multiple times. He is active in the American Accounting Association and the American Taxation Association (ATA) and has served as president, vice president, and secretary of the ATA.

 

 

Keep your course current

• Significant court cases and IRS rulings and procedures during 2017 and early 2018.
• Chapter material for the provisions in the Tax Cuts and Jobs Act of 2017.
• End-of-chapter tax return problems have been updated for 2017. Also, supplemental explanations for each tax return problem of how the solution will change for the 2018 tax year given the provisions of the Tax Cuts and Jobs Act, have been included.
• All tax rate schedules have been updated to reflect the rates and inflation adjustments for 2018.
• The latest content. Whenever new updates become available, they will be accessible via MyLab Accounting.

 

Check out the preface for a complete list of features and what’s new in this edition.

1. An Introduction to Taxation
2. Determination of Tax
3. Gross Income: Inclusions
4.  Gross Income: Exclusions
5.  Property Transactions: Capital Gains and Losses
6. Deductions and Losses
7. Itemized Deductions
8. Losses and Bad Debts
9. Business and Employee Expenses and Deferred Compensation
10. Depreciation, Cost Recovery, Amortization, and Depletion
11. Accounting Periods and Methods
12. Property Transactions: Nontaxable Exchanges
13. Property Transactions: Section 1231 and Recapture
14. Special Tax Computation Methods, Tax Credits, and Payment of Tax

15. Tax Research

16. Corporations

17. Partnerships and S Corporations

18. Taxes and Investment Planning

 

Tables: 2017 Tax Tables and Rate Schedules and 2018 Withholding Tables (Partial)

 

Appendix A: Tax Research Working Paper File

Appendix B: Tax Forms

Appendix C: MACRS Tables

Appendix D: Glossary

Appendix E: AICPA Statements on Standards for Tax Services Nos. 1-7

Appendix F: Index of Code Sections

Appendix G: Index of Treasury Regulations

Appendix H: Index of Government Promulgations

Appendix I: Index of Court Cases

Appendix J: Subject Index