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New

South-Western Federal Taxation 2018: Comprehensive 41st Edition

William H. Hoffman, Jr., David M. Maloney, William A. Raabe, James C. Young

  • Published
  • Previous Editions 2017
  • 1568 Pages
Starting At 170.00 See pricing and ISBN options

Overview

Clearly present today's most complex tax concepts and ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2018: COMPREHENSIVE VOLUME, 41E.This thorough, time-tested book provides the most effective solution for helping your students grasp individual taxation, C corporations, taxes on financial statements, and flow-through entities. You'll find the latest tax legislation for both individual taxpayers and corporations. New and proven learning features, such as "Big Picture" examples, memorable tax scenarios, and "What If?" case variations, clarify concepts and sharpen students' skills in critical thinking, writing, and online research. In addition to complete instructor support, each new book includes access to H&R Block tax software, Checkpoint® by Thomson Reuters (student edition), CengageNOWv2™ and MindTap® Reader. Trust this edition for today’s most thorough tax coverage available -- the ideal choice for your students' career success.

William H. Hoffman, Jr., University of Houston

Dr. William H. Hoffman, Jr., earned his B.A. and J.D. degrees from the University of Michigan and M.B.A. and Ph.D. degrees from The University of Texas. He is a licensed CPA and attorney in Texas. Recognized for his teaching excellence, Dr. Hoffman's academic experience includes The University of Texas (1957−1961), Louisiana State University (1961−1967), and the University of Houston (1967−1999). A frequently requested professional speaker, Dr. Hoffman has addressed many tax institutes and conferences and has published extensively in academic and professional journals. His articles appear in The Journal of Taxation, The Tax Adviser, Taxes – The Tax Magazine, The Journal of Accountancy, The Accounting Review, and Taxation for Accountants.

David M. Maloney, University of Virginia

David M. Maloney, Ph.D., CPA, 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 Virginia faculty in January 1984, 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.

William A. Raabe, University of Wisconsin - Whitewater

William A. Raabe, Ph.D., CPA, was the Wisconsin Distinguished Professor of Taxation. He taught at Ohio State, Arizona State, the Capital University (OH) Law School, and the Universities of Wisconsin--Milwaukee and Whitewater. Dr. Raabe also writes the PricewaterhouseCoopers Tax Case Studies. He has written extensively about book-tax differences in financial reporting. Dr. Raabe has been a visiting tax faculty member for a number of public accounting firms, bar associations, and CPA societies. He has received numerous teaching awards, including the Accounting Educator of the Year award from the Wisconsin Institute of CPAs. He has been the faculty adviser for student teams in the Deloitte Tax Case Competition (national finalists at three different schools) and the PricewaterhouseCoopers Extreme Tax policy competition (national finalist). For more information about Dr. Raabe, visit BillRaabeTax.com and BillRaabeTax on YouTube and Twitter.

James C. Young, Northern Illinois University

Dr. James C. Young is the Crowe Horwath Professor of Accountancy at Northern Illinois University. A graduate of Ferris State University (B.S.) and Michigan State University (M.B.A. and Ph.D.), 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. Dr. Young is a Northern Illinois University Presidential Teaching Professor. A respected educator, he has received the Illinois CPA Society Distinguished Accounting Educator Award in 2012 as well as outstanding teaching awards from George Mason University and Michigan State University.
  • CENGAGENOWV2™ ADAPTIVE STUDY PLAN CUSTOMIZES LEARNING TO EACH STUDENT'S UNIQUE NEEDS. This Adaptive Study Plan is an assignable and gradable study center that adapts to each of your student's unique needs. This helpful remediation pathway keeps students progressing.
  • NEW MINI TAX RETURN PROBLEMS PROVIDE ADDITIONAL PRACTICE IN CENGAGENOWV2™. With even more practice opportunities and independent study resources than ever before, this edition's wealth of CengageNOWv2™ online resources helps ensure that your students have the practice and learning tools they need to succeed.
  • IN-CHAPTER "EXAMPLE" DESIGN CLARIFIES AND REINFORCES CONCEPTS. This book's unique "Example" design uses memorable, clear taxation examples that make it easy for students to read and quickly understand even the most complex concepts.
  • PRACTICAL TAX SCENARIOS BEGIN AND CONCLUDE EACH CHAPTER. The "Big Picture: Tax Solutions for the Real World" examines the lives, careers and tax situations of typical individual filers. Each "Big Picture" case asks students to develop the best tax solution for these real-life dilemmas. Four examples in the chapter relate to the "Big Picture" tax situation. In addition, end-of-chapter "Refocus on the Big Picture" summaries and tax planning scenarios apply chapter concepts to professional solutions. A "What If?" section demonstrates how tax treatments can vary as the filer's situation changes.
  • PROVEN LEARNING FEATURES HELP 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 taxpayer's 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 develop decision-making and analytical skills.
  • END-OF-CHAPTER COMPUTATIONAL EXERCISES PROVIDE ESSENTIAL PRACTICE. Students gain critical hands-on experience and practice with Computational Exercises in most chapters. These exercises directly reinforce the chapter's Learning Objectives.
  • CENGAGENOWV2™ OPTIMIZES STUDENT LEARNING AND PRODUCES DESIRED OUTCOMES. CengageNOWv2™ is built around the way today’s students learn, study and complete homework and is designed to help students succeed in your course. CengageNOWv2™ includes end-of-chapter homework from the text, "What If" versions of problems, algorithmic problems, detailed feedback, test bank questions, an adaptive study plan, and superior tagging to create an effective learning environment.
  • END-OF-CHAPTER ROGER CPA REVIEW QUESTIONS FOR SELECTED CHAPTERS PREPARE YOUR STUDENTS FOR SUCCESS. Students review key taxation concepts using questions from the Roger CPA Review -- one of the industry's most effective tools to prepare for the today’s CPA Exam.
  • The 2018 Tax Media Pack includes a 1 term (6 months) printed access card for RIA Checkpoint and a printed access card for H&R Block Premium & Business, Filing Year 2016. Checkpoint is a leading Tax research tool used by top U.S. CPA firms. It integrates comprehensive, authoritative content from experts, well-known third-party content, primary source materials, news, online learning, and more—allowing you to do your research in one place. H&R Block features basic and complex problems that allow students to prepare returns for individuals, C and S corporations, partnerships, estates, and trusts.
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. Tax Determination; Personal and Dependency Exemptions; An Overview of Property Transactions.
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. Alternative Minimum Tax.
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 and Tables.
Appendix B: Tax Forms.
Appendix C: Glossary of Tax Terms.
Appendix D: Table of Code Sections Cited, Table of Regulations Cited,
Table of Revenue Procedures and Revenue Rulings Cited.
Appendix E: Comprehensive Tax Return Problems.
Appendix F: Tax Formulas.
Appendix G: Present Value and Future Values Tables.
Index.
CengageNOWv2
CengageNOWv2 combines the way students use textbooks and online resources to learn, study and complete homework, allowing them to achieve ultimate success in this course in a digital world.

This Cengage solution can be seamlessly integrated into most Learning Management Systems (Blackboard, Brightspace by D2L, Canvas, Moodle, and more) but does require a different ISBN for access codes. Please work with your Cengage Learning Consultant to ensure the proper course set up and ordering information. For additional information, please visit the LMS Integration site.

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