Loading...

South-Western Federal Taxation 2021: Corporations, Partnerships, Estates and Trusts (Intuit ProConnect Tax Online & RIA Checkpoint®, 1 term (6 months) Printed Access Card),
44th Edition

William A. Raabe, James C. Young, William A. Raabe, James C. Young

ISBN-13: 9780357359334 | ISBN-10: 035735933x

Copyright 2021

| Published 2020

| 1024 pages

List Price USD $249.95

Overview

Gain a thorough understanding of today's corporate tax concepts and most current tax law with SOUTH-WESTERN FEDERAL TAXATION 2021: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 44E and accompanying professional tax software. This reader-friendly presentation emphasizes the latest tax law and changes impacting corporations, partnerships, estates and trusts. You examine the most current tax law at the time of publication. Complete coverage of the Tax Cuts and Jobs Act of 2017 offers guidance from the Treasury Department. Clear examples, summaries and tax scenarios further clarify concepts and help you sharpen critical-thinking, writing and research skills. Each new book includes access to Intuit® ProConnect tax software, Checkpoint® (Student Edition) from Thomson Reuters, CengageNOWv2 online homework solution and MindTap Reader. Learn how taxes impact the corporate world today as you prepare for the C.P.A. exam or Enrolled Agent exam or begin study for a career in tax accounting, financial reporting or auditing.

Read More

Meet the Authors

Show More Show Less

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.

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.

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.

  • FULLY UPDATED, REVISED CONTENT REFLECTS TODAY'S LATEST TAX CHANGES AND REFORMS. Up-to-date coverage details the most current tax legislation for business and estate taxpayers, as of the time of publication. Students examine today's most recent tax law changes with complete coverage of the Tax Cuts and Jobs Act of 2017.
  • TAX FORM PROBLEMS HIGHLIGHT KEY SKILLS AND CURRENT CHALLENGES. This edition's new problems demonstrate how to overcome today's most challenging issues in corporate tax preparation. These up-to-date problems also help students refine critical-thinking skills. They provide focused opportunities for additional practice and broaden your options for assigning homework.
  • NEW CONTENT EMPHASIZES NEW IRS GUIDANCE UNDER THE TAX CUTS AND JOBS ACT. In addition to this new direction, this edition offers more data analytics and Excel problems that reflect this latest act.
  • END-OF-CHAPTER COMPUTATIONAL EXERCISES PROVIDE ESSENTIAL PRACTICE. Your students gain significant hands-on experience and practice with Computational Exercises in most chapters. These exercises encourage students to apply what they've learned while reinforcing the chapter's Learning Objectives.
  • PRACTICAL TAX SCENARIOS BEGIN AND CONCLUDE EACH CHAPTER. The "Big Picture: Tax Solutions for the Real World" examines typical tax situations for corporations, partnerships and trusts. Each Big Picture case asks students to develop tax solutions for these real-life dilemmas. Four examples in the chapter relate to the "Big Picture" tax situation. End-of-chapter "Refocus on the Big Picture" summaries and tax planning scenarios apply chapter concepts to professional solutions. A "What If?" section also demonstrates how tax treatments vary as the business situation changes.
  • UPDATED CONTENT AND DIGITAL RESOURCES OFFER FOCUSED PRACTICE AND TOOLS FOR INDEPENDENT STUDY. This edition works seamlessly with the latest accompanying digital solutions, including the leading course management and learning tool, CengageNOWv2. Digital resources offer focused hands-on practice to reinforce key tax skills and the understanding of tax concepts needed to succeed in business today.
  • MEMORABLE LEARNING VIDEOS HELP STUDENTS THOROUGHLY UNDERSTAND AND APPLY CORPORATE TAX CONCEPTS. Engaging videos with practical applications strengthen your students' comprehension and ensure learners understand how to complete end-of-chapter homework successfully.
  • CURRENT PROFESSIONAL TAX SOFTWARE PREPARES STUDENTS FOR REAL WORK IN TODAY'S CORPORATE TAX ENVIRONMENT. Students gain experience using professional software from Intuit® ProConnect. They also answer C.P.A. review questions from Becker -- one of today's top C.P.A. review tools -- as they prepare for success.
  • EMPHASIS ON CRITICAL THINKING EQUIPS STUDENTS TO MEET TODAY'S CORPORATE AND ESTATE TAX CHALLENGES. This edition's end-of-chapter homework assignments focus on critical thinking to help students develop this and other crucial skills needed in dealing with tax issues for corporations, partnerships, estates and trusts.
  • "TAXATION IN THE REAL-WORLD" BLOG HELPS YOU BRING THE LATEST TOPICS INTO YOUR CLASSROOM. Drawn from today's current business and popular press, the "Taxation in the Real World" blog features timely articles that enliven class discussions. The blog highlights contemporary issues that illustrate the chapter material and apply the concepts students are learning to real life.
  • VARIETY OF PROVEN LEARNING FEATURES HELPS STUDENTS DEVELOP PROFESSIONAL SKILLS. "Ethics and Equity" features spark critical thinking and discussion as students evaluate their own value systems while reviewing ethical scenarios. A separate section in most chapters details how to apply the tax law to reach business goals. Tax planning applications also appear throughout each chapter. "Global Tax Issues" illustrate tax laws across the globe and highlight how international concerns impact taxation. In addition, Decision-Making Problems help students refine analytical skills.
  • IN-CHAPTER "EXAMPLES" IMMEDIATELY CLARIFY AND REINFORCE CONCEPTS. This book's unique "Example" presentation uses memorable, clear taxation examples that make it easy for students to read and quickly understand even complex corporate taxation concepts.
  • PROVEN TAX RETURN FORM PROBLEMS PROVIDE ADDITIONAL ONLINE PRACTICE. Your students gain important practice in mastering the specific corporate taxation skills they need with the variety of up-to-date practice opportunities and independent study resources in CengageNOWv2.
  • CUMULATIVE TAX RETURN PROBLEMS CHALLENGE STUDENTS TO APPLY TAX KNOWLEDGE FROM PREVIOUS SECTIONS. Students apply the concepts they've mastered as they complete actual tax forms. Professional tax software from Intuit® ProConnect provides an authentic and professional tax preparation experience.
  • CENGAGENOWV2 OPTIMIZES STUDENT LEARNING AND ENGAGEMENT. CengageNOWv2 is built around the way students learn, study and complete homework. End-of-chapter homework from this edition, "What If" versions of problems, algorithmic problems, detailed feedback, test bank questions, thorough tagging and student video resources create an effective learning environment. An Adaptive Study Plan and an assignable, gradable study center adjust to each student's unique needs, providing a remediation pathway to keep every learner on track.
  • END-OF-CHAPTER C.P.A. REVIEW QUESTIONS FROM BECKER PREPARE STUDENTS FOR SUCCESS ON TODAY'S C.P.A. EXAM. Students review key concepts using proven questions from Becker Professional Education® -- one of the industry's most effective tools to prepare for the C.P.A. Exam.

Table of Contents

Show More Show Less
Part I: INTRODUCTION.
1. Understanding and Working with the Federal Tax Law.
Part II: CORPORATIONS.
2. The Deduction for Qualified Business Income for Noncorporate Taxpayers.
3. Corporations: Introduction and Operating Rules.
4. Corporations: Organization and Capital Structure.
5. Corporations: Earnings & Profits and Dividend Distributions.
6. Corporations: Redemptions and Liquidations.
7. Corporations: Reorganizations.
8. Consolidated Tax Returns.
9. Taxation of International Transactions.
Part III: FLOW-THROUGH ENTITIES.
10. Partnerships: Formation, Operations, and Basis.
11. Partnerships: Distributions, Transfer of Interests, and Terminations.
12. S Corporations.
13. Comparative Forms of Doing Business.
Part IV: ADVANCED TAX PRACTICE CONSIDERATIONS.
14. Taxes in the Financial Statements.
15. Exempt Entities.
16. Multistate Corporate Taxation.
17. Tax Practice and Ethics.
Part V: FAMILY TAX PLANNING.
18. The Federal Gift and Estate Taxes.
19. Family Tax Planning.
20. Income Taxation of Trusts and Estates.
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,
Table of Revenue Procedures and Revenue Rulings Cited.
Appendix E: Table of Cases Cited.
Appendix F: Present and Future Value Tables.
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.

Cengage Testing, powered by Cognero® for Raabe/Young/Nellen/Hoffman/Maloney's South-Western Federal Taxation 2021: Corporations, Partnerships, Estates and Trusts

ISBN13:9780357359709
ISBN10:0357359704

Solution's Manual (Internal Only) for SWFT Corporations, Partnerships, Estates & Trusts 2021

ISBN13:9780357359754
ISBN10:0357359755

South-Western Federal Taxation 2021

ISBN13:9780357359402
ISBN10:0357359402
South-Western Federal Taxation 2021: Corporations, Partnerships, Estates and Trusts, Loose-leaf Version

Instructor's Manual (Internal Only) for SWFT Corporations, Partnerships, Estates & Trusts 2021

ISBN13:9780357359846
ISBN10:0357359844

Cengage Testing, powered by Cognero® for Raabe/Young/Nellen/Hoffman/Maloney's South-Western Federal Taxation 2021: Corporations, Partnerships, Estates and Trusts, Instant Access

ISBN13:9780357359693
ISBN10:0357359690
Cengage Testing, powered by Cognero® is a flexible, online system that allows you to import, edit, and manipulate content from the text’s test bank or elsewhere, including your own favorite test questions; create multiple test versions in an instant; and deliver tests from your LMS, your classroom, or wherever you want.

Instructor's Companion Website for Raabe/Young/Nellen/Hoffman/Maloney's South-Western Federal Taxation 2021: Corporations, Partnerships, Estates and Trusts

ISBN13:9780357359457
ISBN10:0357359453
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.

South-Western Federal Taxation 2021

ISBN13:9780357359372
ISBN10:0357359372

South-Western Federal Taxation 2021

ISBN13:9780357361191
ISBN10:0357361199

Compare Buying Options

Show More Show Less

Pricing Options

South-Western Federal Taxation 2021

  • ISBN-10: 035735933x
  • ISBN-13: 9780357359334

Price USD$ 249.95

Buy

*Purchase not available for this country