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South-Western Federal Taxation Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected 2017 34th Edition

Mark Alteri

  • Published
  • Previous Editions 2016, 2015, 2014
  • 2016 Pages


Ensure your students thoroughly understand the intricacies of the Code with this must-have resource for current and future tax professionals. SOUTH-WESTERN FEDERAL TAXATION: INTERNAL REVENUE CODE OF 1986 AND TREASURY REGULATIONS 2017, 34E is the only abridged version of the Code and Regulations with Editorial Summaries that explain, analyze, and cross-reference critical topics. Users can easily access 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 2017 offers coverage built around the areas that are most important for today's professionals.

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. These unique, unparalleled Editorial Summaries in this 2017 Edition address the newest Code and today's latest tax developments and changes.
  • ANNUAL UPDATES TO THE IRS CODE AND REGULATIONS ENSURE THE MOST RECENT CONTENT. This edition reflects today's 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. 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 TODAY'S TAX TERMINOLOGY. This edition's thorough and convenient Glossary ensures your students have both quick reference and a solid understanding of the technical terms used in today's Code and Regulations.
  • CHECKPOINT® BY THOMSON REUTERS 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 needed information. 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.
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.