Pearson's Federal Taxation 2021 Individuals, 34th edition

  • Timothy J. Rupert
  • Kenneth E. Anderson


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 Individuals, 34th Edition provides an up-to-date resource and a better learning experience for students.

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

2020 Tax Rate Schedules and Other Key Numbers

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

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: Index of Code Sections
Appendix G: Index of Treasury Regulations
Appendix H: Index of Government Promulgations
Appendix I: Index of Court Cases
Appendix J: Subject Index

Published by Pearson (June 4th 2020) - Copyright © 2021