Pearson's Federal Taxation 2026 Corporations, Partnerships, Estates, & Trusts, 39th edition

Published by Pearson (9 July 2025) © 2026

  • Luke E. Richardson University of South Florida
  • Mitchell Franklin Le Moyne College

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Pearson's Federal Taxation 2026 Corporations, Partnerships, Estates, & Trusts

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In this eTextbook — More ways to learn

  • More flexible. Start learning right away, on any device.
  • More supportive. Get AI explanations and practice questions (select titles).
  • More interactive. Bring learning to life with audio, videos, and diagrams.
  • More memorable. Make concepts stick with highlights, search, notes, and flashcards.
  • More understandable. Translate text into 100+ languages with one tap.

Title overview

Pearson’s Federal Taxation 2026 Corporations, Partnerships, Estates & Trusts, of the hallmark Richardson and Franklin series, is a long-trusted resource blending the technicalities of tax law with maximum readability and relevance. A companion to the Individuals volume, it provides extensive coverage of entities, as well as Financial Statement Implications sections and comprehensive tax return problems across entities.

The 39th Edition is a complete refresh built around current tax rulings and regulations. Content and problem materials across chapters were updated to reflect tax legislation and subsequent administrative guidance or judicial decisions announced in 2024 and early 2025, as of the time of publication. Real-world examples and extensive hands-on practice will help prepare you to apply tax law to real accounting and finance tasks.

Table of contents

  1. Tax Research
  2. Corporate Formations and Capital Structure
  3. The Corporate Income Tax
  4. Corporate Nonliquidating Distributions
  5. Other Corporate Tax Levies
  6. Corporate Liquidating Distributions
  7. Corporate Acquisitions and Reorganizations
  8. Consolidated Tax Returns
  9. Partnership Formation and Operation
  10. Special Partnership Issues
  11. S Corporations
  12. The Gift Tax
  13. The Estate Tax
  14. Income Taxation of Trusts and Estates
  15. Administrative Procedures

QUICK REFERENCE

  • 2025 Tax Rate Schedules and Other Key Numbers

APPENDICES

  1. Tax Research Working Paper File
  2. Tax Forms
  3. MACRS Tables
  4. Glossary
  5. AICPA Statements on Standards for Tax Services Nos. 1-4
  6. Comparison of Tax Attributes for C Corporations, Partnerships, and S Corporations
  7. Actuarial Tables
  8. Index of Code Sections
  9. Index of Treasury Regulations
  10. Index of Government Promulgations
  11. Index of Court Cases
  12. Subject Index

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