Description: South-Western Federal Taxation 2022 : Essentials of Taxation: Individuals and Business Entities (Intuit ProConnect Tax Online & RIA Checkpoint, 1 term Printed Access Card) by Annette Nellen Master todays tax concepts and current tax law with SOUTH-WESTERN FEDERAL TAXATION 2022: ESSENTIALS OF TAXATION: INDIVIDUALS AND BUSINESS ENTITIES, 25E and accompanying professional tax software. This concise guide focuses on the most recent tax laws impacting individuals, corporations, partnerships, estates, trusts and financial statements. Updates emphasize the latest tax changes and 2021 developments, including coverage of the Tax Cuts and Jobs Act of 2017 with guidance from the treasury department. Recent examples, updated summaries and tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills, while sample questions from Becker C.P.A. Review assist in study. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters and CengageNOWv2 online homework tools. Use these resources to prepare for professional exams or to begin study for a career in tax accounting, financial reporting or auditing. FORMAT Hardcover LANGUAGE English CONDITION Brand New Author Biography David M. Maloney, Ph.D., C.P.A., is the Carman G. Blough Professor of Accounting Emeritus at the University of Virginias 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. Annette Nellen, C.P.A., C.G.M.A., Esq., directs San José State Universitys graduate tax program (M.S.T.) 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 (MBA) and Loyola Law School. Prior to joining San José State University (SJSU) in 1990, she worked with a Big Four firm and the IRS. At SJSU, Professor Nellen was 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 and Means and Senate Finance Committees and other committees on federal and state tax reform. Professor Nellen maintains the 21st Century Taxation website and blog as well as websites on tax reform and state tax issues nellen/). Andrew D. Cuccia, Ph.D., C.P.A., is the Steed Professor of Accounting at the University of Oklahoma. He earned his Bachelor of Business Administration from Loyola University, New Orleans, and his doctorate from the University of Florida. Prior to entering academia, Dr. Cuccia practiced as a C.P.A. at a Big Four accounting firm. Before joining the University of Oklahoma, he served on the faculties at Louisiana State University and the University of Illinois. His research focuses on taxpayer and tax professional judgment and decision making and has been published in several journals, including The Accounting Review, Journal of Accounting Research, The Journal of the American Taxation Association, The Journal of Economic Psychology, and Tax Notes. He has taught undergraduate and graduate courses in income tax fundamentals as well as graduate courses in corporate tax, tax policy and tax research. Dr. Cuccia is a past president of the American Taxation Association and is a member of the American Accounting Association and the AICPA. Mark B. Persellin, Ph.D., C.P.A., C.F.P.®, is the Ray and Dorothy Berend Professor of Accounting at St. Marys University. He earned his bachelors degree from the University of Arizona, his Master of Public Administration in taxation from the University of Texas at Austin and his doctorate from the University of Houston. Today, Dr. Persellin teaches personal income tax, business income tax and research in federal taxation. Prior to joining St. Marys University, Dr. Persellin taught at Florida Atlantic University and Southwest Texas University (Texas State University). He also worked on the tax staff of a Big Four firm. Dr. Persellins research has been published in numerous academic and professional journals, including The Journal of American Taxation Association, The Accounting Educators Journal, The Tax Adviser, The CPA Journal, Journal of Taxation, Corporate Taxation, The Tax Executive, TAXES – The Tax Magazine, Journal of International Taxation, and Practical Tax Strategies. In 2003, Dr. Persellin established the St. Marys University Volunteer Income Tax Assistance (VITA) site, and he continues to serve as a trainer and reviewer for the site. James C. Young, Ph.D., C.P.A., is the PricewaterhouseCoopers Professor of Accountancy at Northern Illinois University. He earned his bachelor of science from Ferris State University and his MBA and doctorate from Michigan State University. Dr. Youngs research, using archival data, focuses on taxpayer responses to the income tax. 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. Table of Contents Part I: INTRODUCTION AND BASIC TAX MODEL.1. An Introduction to Taxation and Understanding the Federal Tax Law.2. Working with the Tax Law.3. Computing the Tax.Part II: GROSS INCOME.4. Gross Income: Concepts and Inclusions.5. Gross Income: Exclusions.Part III: DEDUCTIONS AND CREDITS.6. Deductions and Losses: In General.7. Deductions and Losses: Certain Business Expenses and Losses.8. Depreciation, Cost Recovery, Amortization, and Depletion.9. Deductions: Employee and Self-Employed-Related Expenses.10. Deductions and Losses: Certain Itemized Deductions.11. Investor Losses.12. Tax Credits and Payments.Part IV: PROPERTY TRANSACTIONS.13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges.14. Property Transactions: Capital Gains and Losses, Section 1231, andRecapture Provisions.Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS.15. The Deduction for Qualified Business Income for Noncorporate Taxpayers.16. Accounting Periods and Methods.Part VI: CORPORATIONS.17. Corporations: Introduction and Operating Rules.18. Corporations: Organization and Capital Structure.19. Corporations: Distributions Not in Complete Liquidation.20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations.Part VII: FLOW-THROUGH ENTITIES.21. Partnerships.22. S Corporations.Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS.23. Exempt Entities.24. Multistate Corporate Taxation.25. Taxation of International Transactions.26. Tax Practice and Ethics.Part IX: FAMILY TAX PLANNING.27. The Federal Gift and Estate Taxes.28. Income Taxation of Trusts and Estates.Appendix A: Tax Rate Schedules, Tax Formulas, and Tables Appendix B: Tax Forms Appendix C: Glossary Appendix D: IRC citations Appendix E: PV/FV tables IndexOnline AppendicesDepreciation and the Accelerated Cost Recovery System (ACRS)Affordable Care Act Provisions New Feature Part I: INTRODUCTION AND BASIC TAX MODEL. 1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Working with the Tax Law. 3. Computing the Tax. Part II: GROSS INCOME. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. Part III: DEDUCTIONS AND CREDITS. 6. Deductions and Losses: In General. 7. Deductions and Losses: Certain Business Expenses and Losses. 8. Depreciation, Cost Recovery, Amortization, and Depletion. 9. Deductions: Employee and Self-Employed-Related Expenses. 10. Deductions and Losses: Certain Itemized Deductions. 11. Investor Losses. 12. Tax Credits and Payments. Part IV: PROPERTY TRANSACTIONS. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS. 15. The Deduction for Qualified Business Income for Noncorporate Taxpayers. 16. Accounting Periods and Methods. Part VI: CORPORATIONS. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. Part VII: FLOW-THROUGH ENTITIES. 21. Partnerships. 22. S Corporations. Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Practice and Ethics. Part IX: FAMILY TAX PLANNING. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estates. Appendix A: Tax Rate Schedules, Tax Formulas, and Tables Appendix B: Tax Forms Appendix C: Glossary Appendix D: IRC citations Appendix E: PV/FV tables Index Online Appendices Depreciation and the Accelerated Cost Recovery System (ACRS) Affordable Care Act Provisions Details ISBN0357519434 Author Annette Nellen Short Title South-Western Federal Taxation 2022 Pages 992 Publisher Cengage Learning Language English Year 2021 Edition 25th ISBN-10 0357519434 ISBN-13 9780357519431 Format Hardcover Subtitle Essentials of Taxation: Individuals and Business Entities (Intuit ProConnect Tax Online and RIA Checkpoint, 1 Term Printed Access Card) Audience College/Higher Education Country of Publication United States AU Release Date 2021-05-18 NZ Release Date 2021-05-18 US Release Date 2021-05-18 UK Release Date 2021-05-18 Imprint South-Western College Publishing Place of Publication Florence Publication Date 2021-05-17 Replaced by 9780357720103 Edition Description 25th edition DEWEY 343.73043 We've got this At The Nile, if you're looking for it, we've got it. 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ISBN-13: 9780357519431
Book Title: South-Western Federal Taxation 2022 : Essentials of Taxation: In
Subject Area: Tax Law
Item Height: 284 mm
Item Width: 223 mm
Author: Annette Nellen, David Maloney, Andrew Cuccia, Mark Persellin, James Young
Publication Name: South-Western Federal Taxation 2022: Essentials of Taxation: Individuals and Business Entities (Intuit ProConnect Tax Online & RIA Checkpoint (R), 1 term Printed Access Card)
Format: Mixed Media
Language: English
Publisher: Cengage Learning, Inc
Publication Year: 2021
Type: Textbook
Item Weight: 2177 g
Number of Pages: 992 Pages
