For courses in the principles of taxation. This ISBN is for the bound textbook, which students can rent through their bookstore.   Assist students in mastering the principles of taxation with the latest tax regulations The Rupert/Anderson 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 2018 and early 2019, Pearson’s Federal Taxation 2020 Individuals, 33rd Edition provides an up-to-date resource and better teaching and learning experience -- for instructors and students.   This title is also available via MyLab Accounting, which includes the Pearson eText. This option gives students affordable access to learning materials, so they come to class ready to succeed.     
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An Introduction to TaxationDetermination of TaxGross Income: Inclusions Gross Income: Exclusions Property Transactions: Capital Gains and LossesDeductions and LossesItemized DeductionsLosses and Bad DebtsBusiness and Employee Expenses and Deferred CompensationDepreciation, Cost Recovery, Amortization, and DepletionAccounting Periods and MethodsProperty Transactions: Nontaxable ExchangesProperty Transactions: Section 1231 and RecaptureSpecial Tax Computation Methods, Tax Credits, and Payment of TaxTax ResearchCorporationsPartnerships and S CorporationsTaxes and Investment Planning Tables: 2018 Tax Tables and Rate Schedules and 2019 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
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This title is also available via MyLab Accounting, which includes the Pearson eText. This option gives students affordable access to learning materials, so they come to class ready to succeed.  Help students master the material through supportive learning aids Financial Statement Implications discuss the ramifications of Accounting Standards Codification (ASC) 740. Integrated Learning Aids present technical content in a readable way, helping students to apply tax principles to real-life situations. What Would You Do In This Situation? places students in the role of decision maker and include many controversies that are as of yet unresolved or are currently being resolved by the courts. Stop & Think boxes encourage students to pause and think through questions and scenarios to help them  apply what they’ve just learned. Ethical Points, Tax Strategy Tips, and Additional Comments highlight supplemental information to the 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. Updated - TaxACT 2018 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 users to possible errors or entries.   Keep your course current with the latest rulings and regulations Updated - Significant court cases and IRS rulings and procedures during 2018 and early 2019.Updated - Chapter material for the provisions in the Tax Cuts and Jobs Act of 2018 affecting individual taxpayers, including new rules and related implications.New and Updated - End-of-chapter tax return problems have been updated for 2018. Also, supplemental explanations for each tax return problem of how the solution will change for the 2019 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 2019.Updated - The latest content. Whenever new updates become available, they will be accessible via MyLab Accounting.   Also available anytime, anywhere via 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.
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Help students master the material through supportive learning aids TaxACT 2018 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 users to possible errors or entries.   Keep your course current with the latest rulings and regulations Significant court cases and IRS rulings and procedures during 2018 and early 2019.Chapter material for the provisions in the Tax Cuts and Jobs Act of 2018 affecting individual taxpayers, including new rules and related implications.End-of-chapter tax return problems have been updated for 2018. Also, supplemental explanations for each tax return problem of how the solution will change for the 2019 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 2019.The latest content. Whenever new updates become available, they will be accessible via MyLab Accounting.  
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Produktdetaljer

ISBN
9780135162187
Publisert
2019-07-28
Utgave
33. utgave
Utgiver
Vendor
Pearson
Aldersnivå
U, 05
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
896

Om bidragsyterne

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 the 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.

 

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.