MyLab Accounting with Pearson eText -- Access Card -- for Pearson's Federal Taxation

by Timothy Rupert/Kenneth Anderson

• ISBN13: 9780136912774
• ISBN10: 013691277X
• Edition: 35th
• Format: Access Card
• Copyright: 2021-05-18
• Publisher: PEARSON

Summary

For courses in the principles of taxation.
This ISBN is for the MyLab access card. Pearson eText is included.

Master the principles of taxation with the latest tax regulations
The Rupert/Anderson/Hulse 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 2020 and early 2021, Pearson's Federal Taxation, 2022 Comprehensive, 35th Edition provides an up-to-date resource and a better learning experience for students.

Personalize learning with MyLab Accounting with Pearson eText
This flexible digital platform combines unrivaled content, online assessments, and customizable features to personalize learning and improve results.

NOTE: Before purchasing, check with your instructor to confirm the correct ISBN. Several versions of the MyLab^® and Mastering^® platforms exist for each title, and registrations are not transferable. To register for and use MyLab or Mastering, you may also need a Course ID, which your instructor will provide.

Used books, rentals, and purchases made outside of Pearson
If purchasing or renting from companies other than Pearson, the access codes for the MyLab platform may not be included, may be incorrect, or may be previously redeemed. Check with the seller before completing your purchase.

Author Biography

Timothy J. Rupert is a Professor at the D’Amore-McKim School of Business at Northeastern University. He received his BS in accounting and his master of taxation from the University of Akron. He also earned his PhD from Penn State University. Professor Rupert’s research has been published in such journals as The Accounting Review, The Journal of the American Taxation Association, Behavioral Research in Accounting, Advances in Taxation, Applied Cognitive Psychology, Advances in Accounting Education, and the Journal of Accounting Education.

In 2010, he received the Outstanding Educator Award from the Massachusetts Society of CPAs. He also has received the University’s Excellence in Teaching Award and the D’Amore-McKim School’s Best Teacher of the Year award multiple times. He is active in the American Accounting Association and the American Taxation Association (ATA) and has served as president, vice president, and secretary of the ATA.

Kenneth E. Anderson is the Pugh CPAs Professor of Accounting at the University of Tennessee. He earned a BBA from the University of Wisconsin, Milwaukee and subsequently attained the level of tax manager with Arthur Young (now part of Ernst & Young). He then earned a PhD from Indiana University. He teaches corporate taxation, partnership taxation, and tax strategy. Professor Anderson also is the Director of the Master of Accountancy Program. He has published articles in The Accounting Review, The Journal of the American Taxation Association, Advances in Taxation, the Journal of Accountancy, the Journal of Financial Service Professionals, and a number of other journals.

David S. Hulse is an Associate Professor of Accountancy at the University of Kentucky, where he teaches introductory and corporate taxation courses. He received an undergraduate degree from Shippensburg University, an MS from Louisiana State University, and a PhD from the Pennsylvania State University. Professor Hulse has published a number of articles on tax issues in academic and professional journals, including The Journal of the American Taxation Association, Advances in Taxation, the Journal of Financial Service Professionals, the Journal of Financial Planning, and Tax Notes.

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
2021 Tax Rate Schedules and Other Key Numbers

TABLES
2020 Tax Tables and Rate Schedules and 2021 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