Income Tax Fundamentals 2022 (with Intuit ProConnect Tax Online),
1st Edition

Gerald E. Whittenburg, Martha Altus-Buller, Steven Gill

ISBN-13: 9780357516386
Copyright 2022 | Published
848 pages | List Price: USD $206.95

Master the most important areas of today's tax law with Whittenburg/Altus-Buller/Gill's best-selling INCOME TAX FUNDAMENTALS 2022. This concise, practical introduction to tax preparation uses a unique, step-by-step workbook format that integrates actual tax forms. You learn the complexities of the U.S. income tax code as this edition's clear, up-to-date presentation walks you through real, current examples using the most recent tax forms. A variety of end-of-chapter problems and online exercises offers hands-on practice with tax return problems that use source documents identical to those of real clients. Professional Intuit® ProConnect™ tax preparation software also accompanies each new book. In addition, numerous study tools and powerful online resources, including the CNOWv2 online homework tool, help you further refine your knowledge and practical skills to become a successful tax preparer today.


1. The Individual Income Tax Return.
2. Gross Income and Exclusions.
3. Business Income and Expenses, Part I.
4. Business Income and Expenses, Part II.
5. Itemized Deductions and Other Incentives.
6. Credits and Special Taxes.
7. Accounting Periods and Methods and Depreciation.
8. Capital Gains and Losses.
9. Withholding, Estimated Payments, and Payroll Taxes.
10. Partnership Taxation.
11. The Corporate Income Tax.
12. Tax Administration and Tax Planning.
Appendix A: Tax Rate Schedules and Tax Tables.
Appendix B: Earned Income Credit Table.
Appendix C: Withholding Tables.
Appendix D: Additional Comprehensive Tax Return Problems.
Appendix E: Solutions to Self-Study Problems.
Glossary of Tax Terms.
List of Forms.
List of Schedules.

  • Gerald E. Whittenburg

    As the original author of INCOME TAX FUNDAMENTALS, Dr. Gene Whittenburg was critical in designing the forms-based approach that has clarified and reshaped how students have learned income tax fundamentals for three decades. Although co-author and dear friend Dr. Whittenburg was unexpectedly lost in March of 2015, this edition continues to uphold his highest standard of publishing excellence. This edition furthers the insights and advancements that Dr. Whittenburg started in preparing learners to be successful tax preparers years ago.

  • Martha Altus-Buller

    Martha Altus-Buller is a CPA with more than 25 years of tax accounting experience. She attended Reed College in Portland, Oregon for two years, holds a B.A. in Mathematics from the University of California at San Diego and a M.S. in Accounting from San Diego State University. Ms. Altus Buller was awarded the Sells award for scoring among the top in the country on the May 1983 CPA exam. Her practical experience includes work as a tax manager for Arthur Young, now Ernst & Young, one of the Big 8 accounting firms at the time.

  • Steven Gill

    Dr. Steven Gill is an associate professor in the Charles W. Lamden School of Accountancy at the Fowler College of Business at San Diego State University. He received a B.S. in accounting from the University of Florida (Gainesville, FL), an M.S. in taxation from Northeastern University (Boston, MA) and a Ph.D. in accounting (University of Massachusetts). Prior to entering academia, Dr. Gill worked for twelve years in the field of accounting, including roles in public accounting, internal audit, corporate accounting and, ultimately, vice president of finance. Dr. Gill's research interests include a concentration in taxation, including mutual funds and college savings ("529") plans and wider interests in tax compliance behavior. He has taught undergraduate and graduate levels and his teaching interests include taxation and both financial and managerial accounting. In addition to this best selling text, Dr. Gill serves as co-author of FEDERAL TAX RESEARCH.

  • THE LATEST UPDATES REFLECT THE MOST RECENT CHANGES IN TODAY'S TAX LAWS. This 2022 edition integrates all of the tax law changes made through the time of publication. The book's clear, concise presentation addresses both new and complex tax law features, such as the qualified business income deduction for passthrough businesses and full expensing of personal property.

  • TAX RETURN PROBLEMS NOW FEATURE EVEN MORE "REAL-LIFE" SOURCE DOCUMENTS. Your students learn to work with actual, common source documents, such as Form W-2, 1099s and trials balances. Using the real documents in practice helps readers better understand and prepare for the work they will encounter in the actual tax return preparation process today.

  • REVISED END-OF-CHAPTER QUESTIONS AND PROBLEMS WORK SEAMLESSLY WITH CNOWv2. The authors have carefully reviewed all problems in this edition and updated questions to work seamlessly with the book's CNOWv2 digital resources. Students can complete useful online homework with problems and exercises that remain even more consistent with the printed book.

  • WEALTH OF PROBLEMS AND PRACTICAL QUESTIONS OFFERS HANDS-ON EXPERIENCE. This edition's updated applications ensure students are practicing with the latest tax information available. Proven and new end-of-chapter questions, tax return problems and test bank problems all reflect the dozens of standard changes -- ranging from yearly cost of living tax rate increases to the phase-ins and phase-outs of tax benefits.

  • THE MOST RECENT TAX LAWS OF 2021 ARE INTEGRATED THROUGHOUT THIS EDITION. All of the sweeping tax changes for the 2021 tax year are integrated seamlessly throughout this edition's content. The author carefully and clearly introduces more complex changes, making topics such as the qualified business income deduction for passthroughs easy to understand.

  • STUDENTS WORK WITH THE LATEST PROFESSIONAL INTUIT® PROCONNECT™ SOFTWARE. Your students can use actual Intuit® ProConnect™ software for the 2021 tax year. This software is available with each new copy of the book. Students can actually solve many of the 2021 Individual Income Tax Return problems in the book using this professional tool. The software is easy to master with many helpful features, including access to useful tips, calculators and the most current tax information.

  • INTERNAL REVENUE CODE SECTIONS AND QUICK TAX REFERENCE GUIDE PROVIDE IMPORTANT INFORMATION AT A GLANCE. Useful and convenient reference tools, including a particularly important Internal Revenue Code Sections and Quick Tax Reference Guide, highlight critical information, such as the Tax Formula. The book's full color design makes this information even easier for readers to reference.

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.

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