Loading...

South-Western Federal Taxation 2020: Essentials of Taxation: Individuals and Business Entities (with Intuit ProConnect Tax Online + RIA CheckPoint® 1 term (6 months) Printed Access Card),
23rd Edition

Annette Nellen, James C. Young, William A. Raabe, David M. Maloney

ISBN-13: 9780357109175 | ISBN-10: 0357109171

Copyright 2020

| Published 2019

| 992 pages

List Price USD $249.95

Overview

Master today's most important tax concepts and gain an understanding of the latest tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2020: ESSENTIALS OF TAXATION: INDIVIDUALS AND BUSINESS ENTITIES, 23E. This brief edition's market-leading presentation helps you grasp the key taxation concepts and applications you need for success. Updated coverage details the latest tax legislation, as of the time of publication, including tax reforms of 2018 and the Tax Cuts and Jobs Act of 2017. Learning features, such as "Big Picture" examples, tax scenarios and "What If?" cases, clarify concepts and sharpen your critical-thinking, writing skills and online research skills. In addition, CPA review questions from Becker help you prepare for the REG section of the CPA exam. Each new book includes online access to Intuit® ProConnect tax software, Checkpoint® (Student Edition) by Thomson Reuters, CengageNOWv2 online homework solution and MindTap Reader.

Read More

Meet the Authors

Show More Show Less

Annette Nellen, C.P.A., C.G.M.A., Esquire, directs San José State University’s graduate tax program (MST) and teaches courses in tax research, tax fundamentals, accounting methods, property transactions, employment tax, ethics and tax policy. Professor Nellen is a graduate of CSU Northridge, Pepperdine (M.B.A.) and Loyola Law School. Prior to joining San José State University (SJSU) in 1990, she worked with a Big 4 firm and the IRS. At SJSU, Professor Nellen has been recognized with the Outstanding Professor and Distinguished Service Awards. She is an active member of the tax sections of the AICPA, American Bar Association and California Lawyers Association. She chaired the AICPA Tax Executive Committee from October 2016 to May 2019. In 2013, she received the AICPA Arthur J. Dixon Memorial Award -- the highest award given by the accounting profession in the area of taxation. Professor Nellen is the author of Bloomberg Tax Portfolio, Amortization of Intangibles. She has published numerous articles in the AICPA Tax Insider, The Tax Adviser, State Tax Notes and The Journal of Accountancy. She has testified before the House Ways & Means and Senate Finance Committees and other committees on federal and state tax reform. Professor Nellen maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com) as well as websites on tax reform and state tax issues (www.sjsu.edu/people/annette.nellen/).

James C. Young, Ph.D., C.P.A., is the PricewaterhouseCoopers Professor of Accountancy at Northern Illinois University. He earned his B.S. from Ferris State University and his M.B.A. and Ph.D. from Michigan State University. Dr. Young's research focuses on taxpayer responses to the income tax using archival data. His dissertation received the PricewaterhouseCoopers/American Taxation Association Dissertation Award and his subsequent research has received funding from a number of organizations, including the Ernst & Young Foundation Tax Research Grant Program. His work has been published in a variety of academic and professional journals, including the National Tax Journal, The Journal of the American Taxation Association and Tax Notes. Honored as a Northern Illinois University Distinguished Professor, Dr. Young received the Illinois C.P.A. Society Outstanding Accounting Educator Award in 2012. In addition, he has received numerous university teaching awards from Northern Illinois University, George Mason University and Michigan State University.

William A. Raabe, Ph.D., C.P.A., was the University of Wisconsin Distinguished Professor of Taxation. He taught at Ohio State, Arizona State, the Capital University (Ohio) Law School and the Universities of Wisconsin – Milwaukee and Whitewater. A graduate of Carroll University (Wisconsin) and the University of Illinois, Dr. Raabe’s teaching and research interests include international and multistate taxation, technology in tax education, personal financial planning and the economic impact of sports teams and fine arts groups. Dr. Raabe also writes the PricewaterhouseCoopers Tax Case Studies. He has written extensively about book-tax differences in financial reporting. Dr. Raabe has served as a visiting tax faculty member for a number of public accounting firms, bar associations and C.P.A. societies. He has received numerous teaching awards, including the Accounting Educator of the Year award from the Wisconsin Institute of C.P.A.s. He has been the faculty adviser for student teams in the Deloitte Tax Case Competition (coaching national finalists at three different schools) and the PricewaterhouseCoopers Extreme Tax policy competition (coaching a national finalist). For more information about Dr. Raabe, visit BillRaabeTax. com and BillRaabeTax on YouTube and Twitter.

David M. Maloney, Ph.D., C.P.A., is the Carman G. Blough Professor of Accounting Emeritus at the University of Virginia’s McIntire School of Commerce. He completed his undergraduate work at the University of Richmond and his graduate work at the University of Illinois at Urbana-Champaign. Upon joining the University of Virginia faculty, Dr. Maloney taught federal taxation in the graduate and undergraduate programs and was a recipient of major research grants from the Ernst & Young and KPMG Foundations. Dr. Maloney has published work in numerous professional journals, including Journal of Taxation, The Tax Adviser, Tax Notes, Corporate Taxation, Accounting Horizons, Journal of Taxation of Investments and Journal of Accountancy.

Table of Contents

Show More Show Less
Part I: THE WORLD OF TAXATION.
1. Introduction to Taxation.
2. Working with the Tax Law.
3. Taxes on the Financial Statements.
Part II: STRUCTURE OF THE FEDERAL INCOME TAX.
4. Gross Income.
5. Business Deductions.
6. Losses and Loss Limitations.
Part III: PROPERTY TRANSACTIONS.
7. Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges.
8. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions.
Part IV: TAXATION OF INDIVIDUALS.
9. Individuals as the Taxpayer.
10. Individuals: Income, Deductions, and Credits.
11. Individuals as Employees and Proprietors.
Part V: BUSINESS ENTITIES.
12. Corporations: Organization, Capital Structure, and Operating Rules.
13. Corporations: Earnings & Profits and Distributions.
14. Partnerships and Limited Liability Entities.
15. S Corporations.
Part VI: SPECIAL BUSINESS TOPICS.
16. Multijurisdictional Taxation.
17. Business Tax Credits and Corporate Alternative Minimum Tax.
18. Comparative Forms of Doing Business.
Appendix A: Tax Rate Schedules and Tables.
Appendix B: Tax Forms.
Appendix C: Glossary.
Appendix D: Table of Code Sections Cited, Table of Regulations Cited, and Revenue Rulings Cited.
Appendix E: Table of Cases Cited.
Appendix F: Present Value and Future Value Tables.
Appendix G: Tax Formulas.
Index.

Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.

Instructor's Companion Website for Nellen/Young/Raabe/Maloney's South-Western Federal Taxation 2020: Essentials of Taxation: Individuals and Business Entities

ISBN13:9780357109397
ISBN10:0357109392
Everything you need for your course in one place! This collection of product-specific lecture and class tools is available online via the instructor resource center at www.cengage.com/login. You'll be able to access and download materials such as PowerPoint presentations, images, instructor’s manual, videos, and more.

Cengage Testing, powered by Cognero® for Nellen/Young/Raabe/Maloney's South-Western Federal Taxation 2020: Essentials of Taxation: Individuals and Business Entities, Instant Access

ISBN13:9780357109663
ISBN10:035710966X

Cengage Testing, powered by Cognero® for Nellen/Young/Raabe/Maloney's South-Western Federal Taxation 2020: Essentials of Taxation: Individuals and Business Entities

ISBN13:9780357109670
ISBN10:0357109678

INTERNAL ONLY SM SWFT ESSEN TA X INDIVID/BUS ENTITIES 2020

ISBN13:9780357109816
ISBN10:0357109813

Compare Buying Options

Show More Show Less

Pricing Options

South-Western Federal Taxation 2020

  • ISBN-10: 0357109171
  • ISBN-13: 9780357109175

Price USD$ 249.95

Buy

*Purchase not available for this country