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South-Western Federal Taxation 2019 Annette Nellen (San Jose State University)

South-Western Federal Taxation 2019 By Annette Nellen (San Jose State University)

South-Western Federal Taxation 2019 by Annette Nellen (San Jose State University)


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South-Western Federal Taxation 2019 Summary

South-Western Federal Taxation 2019: Essentials of Taxation: Individuals and Business Entities (with Intuit ProConnect Tax Online 2017 + RIA CheckPoint (R) 1 term (6 months) Printed Access Card) by Annette Nellen (San Jose State University)

Master today's most important tax concepts and gain an understanding of the most current tax legislation with SOUTH-WESTERN FEDERAL TAXATION 2019: ESSENTIALS OF TAXATION: INDIVIDUALS AND BUSINESS ENTITIES, 22E. This brief edition's market-leading presentation helps you thoroughly grasp key taxation concepts and applications. You'll find the latest tax legislation at the time of publication, including the Tax Cuts and Jobs Act of 2017. Learning features, such as Big Picture examples, tax scenarios and What If? cases, clarify concepts and sharpen your critical-thinking, writing skills, and online research skills. Each new book includes access to Intuit ProConnect (R) tax software; the professional tax research tool, Checkpoint (R) (Student Edition) from Thomson Reuters; and CPA review questions from Becker. CengageNOWv2 (TM) online homework solution and MindTap Reader also provide tax coverage for immediate and long-term success.

About Annette Nellen (San Jose State University)

Annette Nellen, C.P.A., C.G.M.A., Esquire, directs San Jose State University's graduate tax program (MST) and teaches courses in tax research, tax fundamentals, accounting methods, property transactions, employment tax, ethics and tax policy. Professor Nellen is a graduate of CSU Northridge, Pepperdine (M.B.A.) and Loyola Law School. Prior to joining San Jose State University (SJSU) in 1990, she worked with a Big 4 firm and the IRS. At SJSU, Professor Nellen has been recognized with the Outstanding Professor and Distinguished Service Awards. She is an active member of the tax sections of the AICPA, American Bar Association and California Lawyers Association. She chaired the AICPA Tax Executive Committee from October 2016 to May 2019. 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 Tax Portfolio, Amortization of Intangibles. She has published numerous articles in the AICPA Tax Insider, The 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/). William A. Raabe, Ph.D., C.P.A., was the University of Wisconsin Distinguished Professor of Taxation. He taught at Ohio State, Arizona State, the Capital University (Ohio) 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 served as a visiting tax faculty member for a number of public accounting firms, bar associations and C.P.A. societies. He has received numerous teaching awards, including the Accounting Educator of the Year award from the Wisconsin Institute of C.P.A.s. He has been the faculty adviser for student teams in the Deloitte Tax Case Competition (coaching national finalists at three different schools) and the PricewaterhouseCoopers Extreme Tax policy competition (coaching a national finalist). For more information about Dr. Raabe, visit BillRaabeTax. com and BillRaabeTax on YouTube and Twitter. James C. Young, Ph.D., C.P.A., is the PricewaterhouseCoopers Professor of Accountancy at Northern Illinois University. He earned his B.S. from Ferris State University and his M.B.A. and Ph.D. from Michigan State University. 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. Honored as a Northern Illinois University Distinguished Professor, Dr. Young received the Illinois C.P.A. Society Outstanding Accounting Educator Award in 2012. In addition, he has received numerous university teaching awards from Northern Illinois University, George Mason University and Michigan State University. David M. Maloney, Ph.D., C.P.A., 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 University of Virginia faculty, 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.

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.

Additional information

GOR013658976
9781337702966
133770296X
South-Western Federal Taxation 2019: Essentials of Taxation: Individuals and Business Entities (with Intuit ProConnect Tax Online 2017 + RIA CheckPoint (R) 1 term (6 months) Printed Access Card) by Annette Nellen (San Jose State University)
Used - Good
Hardback
Cengage Learning, Inc
20180814
992
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in good condition, but if you are not entirely satisfied please get in touch with us

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