Higher Education

South-Western Federal Taxation Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected 2015, 32nd Edition

  • includes RIA Checkpoint® 1 term (6 months) Printed Access Card
  • James E. Smith College of William and Mary
  • ISBN-10: 1285441494  |  ISBN-13: 9781285441498
  • 2016 Pages
  • Previous Editions: 2014, 2013, 2012
  • © 2015 | Published
  • College Bookstore Wholesale Price = $156.75
  • Newer Edition Available
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About

Overview

Help students gain a strong understanding of the language of the Code and the relationship between Code sections with this "must-have" resource for future and current tax professionals. This unique, succinct, market-leading reference book − SOUTH-WESTERN FEDERAL TAXATION: INTERNAL REVENUE CODE OF 1986 AND TREASURY REGULATIONS 2015, 32E − is the only abridged version of the Code and the Regulations to offer Editorial Summaries that explain, analyze, and cross-reference topics. These unique Summaries ensure a thorough understanding of the intricacies of today's often-complex Code. This streamlined single-volume reference book delivers a practical selection of Code and Regulations sections to provide the ideal alternative to cumbersome and expensive multi-volume sets of Code and Regulations. Readers find quick, easy access to current depreciation and cost recovery tables, the latest indexed amounts, and terms necessary to understand today's Code with 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 2015 offers a revolutionary learning experience for today's readers with coverage built around the areas identified as most important for today's professionals.

Features and Benefits

  • The latest tax law updates ensure today's most current coverage. Up-to-the-minute updates through this annual edition reflect the most recent changes in tax legislation to ensure you are working with the most current reference tool available.
  • Unique editorial summaries help clarify the language of the code and relationships between code sections. These Editorial Summaries, found only in this market-leading succinct text, provide valuable insights into each major topical area of the Tax Code as they explain, analyze, identify relationships, and cross-reference the Code sections. The Summaries help readers avoid the common tax trap of reaching an incorrect conclusion when the Code section is viewed in isolation. Future and current professionals also gain a better understanding of the language of the Code.
  • Depreciation and cost recovery tables provide quick and easy reference. Readers have instant convenient access to the information they need as indexed amounts appear in the related Code sections as well as in a Table of Indexed Amounts. In addition to making the information easy for readers to locate and use, this approach to indexing provides relevance to specific code sections.
  • Expanded comprehensive glossary covers the breadth of tax terminology. The thorough and convenient Glossary ensures readers have a solid understanding of 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 automatically available with each new edition.

Table of Contents

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.

What's New

  • The latest tax law updates ensure today's most current coverage. Up-to-the-minute updates through this annual edition reflect the most recent changes in tax legislation to ensure you are working with the most current reference tool available.
  • Revised editorial summaries help students better understand and interpret statutory language of the code. This edition's thoroughly updated Editorial Summaries highlight the relationships among different Code sections. These unique Summaries help students accurately interpret and more thoroughly understand the statutory language of the Code.
  • Updates to all statutory provisions affected by indexing clearly demonstrate the effects of indexing. To ensure all material 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.

Supplements

All supplements have been updated in coordination with the main title. Select the main title's "About" tab, then select "What's New" for updates specific to title's edition.

For more information about these supplements, or to obtain them, contact your Learning Consultant.

Instructor Supplements

eBook: South-Western Federal Taxation Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected 2015  (ISBN-10: 1305463692 | ISBN-13: 9781305463691)

List Price = $51.99  | CengageBrain Price = $51.99  | College Bookstore Wholesale Price = $51.99

Meet the Author

Author Bio

James E. Smith

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.