Pearson's Federal Taxation 2021 Comprehensive, 34th edition

  • Timothy J. Rupert
  • Kenneth E. Anderson
  • David S Hulse

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Overview

For courses in the principles of taxation.

 

Master the principles of taxation with the latest tax regulations

The Rupert/Anderson series is unsurpassed in blending technical aspects of the most recent federal taxation mandates with maximum readability and relevance for students. Containing strong pedagogical tools that enable readers to apply tax principles within the text to real-life situations, and tax information from 2019 and early 2020, Pearson’s Federal Taxation 2021 Comprehensive, 34th Edition provides an up-to-date resource and better teaching and learning experience -- for you and your students.

 

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Table of contents

INDIVIDUALS

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

 

CORPORATIONS, PARTNERSHIPS, ESTATES, AND TRUSTS

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

16. US Taxation of Foreign-Related Transactions

 

QUICK REFERENCE

2020 Tax Rate Schedules and Other Key Numbers


TABLES 

2019 Tax Tables and Rate Schedules and 2020 Withholding Tables (Partial)


APPENDICES

Appendix A: Tax Research Working Paper File

Appendix B: Tax Forms

Appendix C: Macrs Tables

Appendix D: Glossary

Appendix E: AICPA Statements on Standards for Tax Services Nos. 1-7

Appendix F: Comparison of Tax Attributes for C Corporations, Partnerships, and S Corporations

Appendix G: Actuarial Tables

Appendix H: Index of Code Sections

Appendix I: Index of Treasury Regulations

Appendix J: Index of Government Promulgations

Appendix K: Index of Court Cases

Appendix L: Subject Index

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Published by Pearson (May 16th 2020) - Copyright © 2021