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South-Western Federal Taxation 2018: Essentials of Taxation: Individuals and Business Entities 21st Edition

William A. Raabe | James C. Young | Annette Nellen | David M. Maloney

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Overview

Introduce today's most important tax concepts and ever-changing tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2018: ESSENTIALS OF TAXATION: INDIVIDUALS AND BUSINESS ENTITIES, 21E. Using unmatched clarity and a time-tested presentation, this product offers today’s most effective solution for helping students grasp taxation concepts and applications -- all in a brief edition. This edition reflects the latest tax legislation for individual taxpayers at the time of publication. Proven learning features, such as "Big Picture" examples, memorable tax scenarios and "What If?" case variations, help clarify concepts while sharpening students' critical-thinking, writing skills, and online research skills. Options available with H&R Block® software, Checkpoint® (Student Edition) from Thomson Reuters, CengageNOWv2™ and MindTap® Reader.

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. A graduate of Carroll University (Wisconsin) and the University of Illinois, Dr. Raabe’s teaching and research interests include international and multistate taxation, technology in tax education, personal financial planning, and the economic impact of sports teams and fine arts groups. 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 Distinguished Professor. He received the Illinois CPA Society Outstanding Accounting Educator Award in 2012 and has received university teaching awards from Northern Illinois University, George Mason University and Michigan State University.

Annette Nellen, San José State University

Annette Nellen, CPA, CGMA, Esquire, directs San José State University’s graduate tax program (MST) and teaches courses in tax research, tax fundamentals, accounting methods, property transactions, state taxation, employment tax, ethics, and tax policy. Professor Nellen is a graduate of CSU Northridge, Pepperdine (MBA), and Loyola Law School. Prior to joining SJSU in 1990, she was with a Big 4 firm and the IRS. At SJSU, Professor Nellen is a recipient of the Outstanding Professor and Distinguished Service Awards. Professor Nellen is an active member of the tax sections of the AICPA and American Bar Association. 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 BNA TAX PORTFOLIO, AMORTIZATION OF INTANGIBLES, and the BLOOMBERG BNA INTERNET LAW RESOURCE CENTER OVERVIEW OF INTERNET TAXATION ISSUES. She has published numerous articles in the AICPA Tax Insider, Tax Adviser, State Tax Notes, and The Journal of Accountancy. She has testified before the House Ways & Means and Senate Finance Committees, and other committees on Federal and state tax reform. Professor Nellen maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com) as well as websites on tax reform and state tax issues (www.sjsu.edu/people/annette.nellen/).

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.

With its engaging learning and assessment tools, CengageNOWv2™ supports the entire student workflow, from motivation to mastery. For instructors, CengageNOWv2 provides control and customization with the opportunity to tailor the learning experience to improve outcomes.

  • 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
  • BRIDGE DISCIPLINE AND "DIGGING DEEPER" FEATURES CHALLENGE STUDENTS TO FURTHER THEIR KNOWLEDGE OF TAXATION. Bridge Discipline Boxes highlight other disciplines and help bridge the gap between taxation issues and issues raised in other business courses. End
  • 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 det
  • 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 a powerful course management system and online learning tool that provides control and customization for your course. CengageNOWv2™ includes end-of-chapter homework from the text, "What If" versions of problems, algorithm problems, detailed feedback, test bank questions, a student-personalized study plan, and superior tagging to create an effective learning environment.
  • END-OF-CHAPTER ROGER CPA REVIEW QUESTIONS FOR SELECTED CHAPTERS PREPARE 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 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.

South-Western Federal Taxation 2018: Essentials of Taxation: Individuals and Business Entities

TABLE OF CONTENTS

PART I: THE WORLD OF TAXATION.
1. Introduction to Taxation.
2. Working with the Tax Law.
3. Taxes on the Financial Statements.
PART II: STRUCTURE OF THE FEDERAL INCOME TAX.
4. Gross Income.
5. Business Deductions.
6. Losses and Loss Limitations.
PART III: PROPERTY TRANSACTIONS.
7. Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges.
8. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions.
PART IV: TAXATION OF INDIVIDUALS.
9. Individuals as the Taxpayer.
10. Individuals: Income, Deductions, and Credits.
11. Individuals as Employees and Proprietors.
PART V: BUSINESS ENTITIES.
12. Corporations: Organization, Capital Structure, and Operating Rules.
13. Corporations: Earnings & Profits and Distributions.
14. Partnerships and Limited Liability Entities.
15. S Corporations.
PART VI: SPECIAL BUSINESS TOPICS.
16. Multijurisdictional Taxation.
17. Business Tax Credits and Corporate Alternative Minimum Tax.
18. Comparative Forms of Doing Business.
Appendix A: Tax Rate Schedules and Tables.
Appendix B: Tax Forms.
Appendix C: Glossary.
Appendix D: Table of Code Sections Cited, Table of Regulations Cited, and Revenue Rulings Cited.
Appendix E: Table of Cases Cited.
Appendix F: Present Value and Future Value Tables.
Appendix G: Tax Formulas.
Index.

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