Pearson's Federal Taxation 2024 Individuals, 37th edition

  • Mitchell Franklin, 
  • Luke E. Richardson

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Hallmark features of this title

  • Real-life examples relate the material to events, cases and stats (some from the IRS’s Statistics of Income) occurring in tax and business environments.
  • What Would You Do In This Situation boxes place students in the role of decision maker and include controversies that are unresolved or are currently being resolved by the courts.
  • Financial Statement Implications sections discuss the ramifications of ASC 740.
  • Stop & Think boxes have students pause and think through questions to help them apply what they’ve just learned.
  • Ethical Points, Tax Strategy Tips, and Additional Comments highlight supplemental info to the text.
  • Book-to-Tax Accounting Comparison comments compare tax discussions in the text to accounting and/or financial statement treatment of this material.

Published by Pearson (August 24th 2023) - Copyright © 2024

ISBN-13: 9780138238100

Subject: Accounting & Taxation

Category: Principles of Taxation

Table of contents

  1. An Introduction to Taxation
  2. Determination of Tax
  3. Gross Income: Inclusions
  4. Gross Income: Exclusions
  5. Property Transactions: Capital Gains and Losses
  6. Deductions and Losses
  7. Business Expenses and Deferred Compensation
  8. Itemized Deductions
  9. Losses and Bad Debts
  10. Depreciation, Cost Recovery, Amortization, and Depletion
  11. Accounting Periods and Methods
  12. Property Transactions: Nontaxable Exchanges
  13. Property Transactions: Section 1231 and Recapture
  14. Special Tax Computation Methods, Tax Credits, and Payment of Tax
  15. Tax Research
  16. Corporations
  17. Partnerships and S Corporations
  18. Taxes and Investment Planning


2023 Tax Rate Schedules and Other Key Numbers


2022 Tax Tables and Rate Schedules and 2023 Withholding Tables (Partial)


  1. Tax Research Working Paper File
  2. Tax Forms
  3. MACRS Tables
  4. Glossary
  5. AICPA Statements on Standards for Tax Services Nos. 1-7
  6. Index of Code Sections
  7. Index of Treasury Regulations
  8. Index of Government Promulgations
  9. Index of Court Cases
  10. Subject Index

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