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South-Western Federal Taxation Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected 2016 33rd Edition

James E. Smith, Mark Alteri

  • Published
  • 2016 Pages

Overview

Ensure your students have a thorough understanding of the intricacies of the Code with the help of this "must-have" resource for current and future tax professionals -- SOUTH-WESTERN FEDERAL TAXATION: INTERNAL REVENUE CODE OF 1986 AND TREASURY REGULATIONS 2016, 33E. This book is the only abridged version of the Code and Regulations with Editorial Summaries that explain, analyze, and cross-reference critical topics. Users find easy access to current depreciation and cost recovery tables, the latest indexed amounts, and a comprehensive glossary. Coverage reflects both the Accounting Education Change Commission (AECC) and the American Institute of Certified Public Accountants (AICPA) recommendations. A quick, authoritative reference guide for key tax codes and regulations, SOUTH-WESTERN FEDERAL TAXATION: INTERNAL REVENUE CODE OF 1986 AND TREASURY REGULATIONS 2016 offers coverage built around the areas that are most important for today's professionals.

James E. Smith, College of William and Mary

Dr. James E. Smith is the John S. Quinn Professor of Accounting at the College of William and Mary. He has been a member of the accounting faculty for more than 30 years. He received his Ph.D. from the University of Arizona. Dr. Smith has served as a discussion leader for Continuing Professional Education programs for the American Institute of Certified Public Accountants (AICPA), Federal Tax Workshops, and various state CPA societies. He has conducted programs in more than 40 states for approximately 25,000 CPAs. Dr. Smith has received the AICPA's Outstanding Discussion Leader Award and the American Taxation Association/Arthur Andersen Teaching Innovation Award. Other awards include the Virginia Society of CPAs' Outstanding Accounting Educator Award and the James Madison University's Outstanding Accounting Educator Award. He was the president of the Administrators of Accounting Programs Group (AAPG) in 1991-1992. Dr. Smith also served as faculty adviser for the William and Mary teams that received first place in the Andersen Tax Challenge for five years and placed first in the Deloitte Tax Case Study Competition for five years.

Mark Alteri, Kent State University

Mark Altieri is a Professor of Accounting at Kent State University, where he teaches the advanced tax courses. He also serves as special tax counsel to the law firm of Wickens, Herzer, Panza, Cook and Batista in Avon, Ohio. He received his Juris Doctor degree from Cleveland State University and his Masters of Law in Taxation degree from New York University. Mr. Altieri is also an Ohio Certified Public Accountant, a Certified Management Accountant (inactive), a Certified Financial Planner (inactive) and holds the American Institute of Certified Public Accountant's Personal Financial Specialist designation. His publications on a variety of tax subjects have appeared in The Journal of Accountancy, The Tax Adviser, The CPA Journal, Judicature, The Review of Taxation of Individuals, The Journal of Pension Planning and Compliance, The Journal of Taxation of Exempt Organizations, The Journal of Deferred Compensation, The Ohio CPA Journal, The Tennessee CPA Journal, Accounting Perspectives, The American Bar Association's Practical Tax Lawyer, and other national publications.
  • SUBSTANTIALLY REVISED AND STREAMLINED EDITORIAL SUMMARIES PROVIDE THE LATEST INSIGHTS. Helpful Editorial Summaries from the 2015 Edition now address the newest Code and tax developments and changes.
  • ANNUAL UPDATES TO THE IRS CODE AND REGULATIONS ENSURE THE MOST RECENT CONTENT. This edition reflects the most recent changes in tax legislation to confirm your students are working with the most current reference tool available.
  • UNIQUE EDITORIAL SUMMARIES CLARIFY THE LANGUAGE OF THE CODE AND RELATIONSHIPS BETWEEN CODE SECTIONS. These hallmark Editorial Summaries provide valuable insights into each major topical area of the Tax Code as they explain, analyze, identify relationships, and cross-reference the Code sections. These Summaries help users avoid reaching incorrect conclusions that can occur when the Code section is viewed in isolation.
  • UPDATES TO ALL STATUTORY PROVISIONS AFFECTED BY INDEXING CLEARLY DEMONSTRATE THE EFFECTS OF INDEXING. To ensure all coverage remains as up to date and current as possible, the author has carefully revised all statutory provisions that are affected by indexing each year. This includes the Table of Indexed Amounts in the book's introduction as well as the indexed amounts on the pages where statutory provisions appear.
  • EXPANDED COMPREHENSIVE GLOSSARY COVERS THE BREADTH OF TAX TERMINOLOGY. The thorough and convenient Glossary ensures your students have a solid understanding of technical terms used in Code and Regulations.
  • CHECKPOINT® BY THOMSON REUTERS (STUDENT EDITION) PROVIDES HANDS-ON PROFESSIONAL EXPERIENCE. Give students the professional tools to succeed in tax research with Checkpoint®, the online industry leader that tax and accounting professionals trust. Checkpoint® provides a comprehensive collection of tax law, cases, and rulings with exclusive analytical insights and built-in productivity tools to make research more efficient. An intuitive web-based design makes it fast and simple to locate what you need. Checkpoint® Student Edition is available with each new edition.
Table of Indexed Amounts.
Depreciation and Cost Recovery Tables.
List of Editorial Summaries.
List of Code Sections and Regulations Sections.
INTERNAL REVENUE CODE.
A. Income Taxes.
B. Estate and Gift Taxes.
C. Employment Taxes.
D. Miscellaneous Excise Taxes.
E. Alcohol, Tobacco, and Certain Other Excise Taxes.
F. Procedure and Administration.
G. The Joint Committee on Taxation.
H. Financing of Presidential Election Campaigns.
I. Trust Fund Code.
Regulations.
Glossary.
Index.

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  • ISBN-10: 1337001953
  • ISBN-13: 9781337001953
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  • ISBN-13: 9781305660656
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