Gain a solid understanding of individual taxation with the unforgettable, clear and engaging presentation that pioneered a new approach to learning tax law more than 25 years ago. Today, this ground-breaking Pratt/Kulsrud's INDIVIDUAL TAXATION 2013, 7E continues the momentum of success for readers with the most timely updates of the latest tax legislation and tax principles placed within a strong historical context. The book demonstrates that the key to mastering taxation is to first understand the underlying purpose behind every rule. INDIVIDUAL TAXATION 2013, 7E provides a strong conceptual background with intriguing special features, more on tax planning, and ongoing coverage of the continuing impact of recent legislative acts. Leading professional software, including H&R BLOCK At Home, CPAexcel™ for CPA Exam study, and Checkpoint (Student Edition) from Thomson Reuters for tax research, helps further readers' comprehension of tax issues today.
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James W. (Jim) Pratt is the PriceWaterhouse Coopers Professor of Accountancy & Taxation at the University of Houston's C.T. Bauer College of Business. Dr. Pratt joined the faculty in 1972 after receiving his doctorate degree from the University of Southern California. He has published articles in leading professional journals, such as the Journal of Accountancy, Journal of Taxation, Journal of Corporate Taxation, Journal of Partnership Taxation, and The Tax Adviser. In addition to his contributions as an author and editor, Dr. Pratt has received several awards for outstanding teaching. He has also taught in continuing professional education programs for more than 30 years and has served as a tax training consultant for several national and local accounting firms.
William N. (Bill) Kulsrud is an Associate Professor of Accounting at the Kelley School of Business of Indiana University, Indianapolis/Bloomington, and serves as Chair of the Master of Science in Accounting and Master of Science in Taxation programs. Dr. Kulsrud joined the faculty in 1979 after receiving his Ph.D. from the University of Texas. He has published numerous articles, which have appeared in leading professional journals such as the Journal of Taxation, Journal of Corporate Taxation, The Tax Adviser, Taxation for Accountants, and Taxes--The Tax Magazine. He has also served as an editorial adviser to The Tax Adviser, Journal of Accountancy and Journal of the American Taxation Association. In addition to his contributions as an author and editor, Dr. Kulsrud has received many awards for outstanding teaching. In 1990 he was named Accounting Educator of the Year by the Indiana C.P.A. Society. He has also taught hundreds of professional education programs for national and local accounting firms and has developed materials used in their continuing education programs. Dr. Kulsrud is currently the co-coordinator of the National Tax Education Program sponsored by the AICPA.
Part I: INTRODUCTION TO THE FEDERAL TAX SYSTEM. 1. An Overview of Federal Taxation. 2. Tax Practice and Research. 3. Taxable Entities, Tax Formula, Introduction to Property Transactions. 4. Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements. Part II: GROSS INCOME. 5. Gross Income. 6. Gross Income: Inclusions and Exclusions. Part III: DEDUCTIONS AND LOSSES. 7. Overview of Deductions and Losses. 8. Employee Business Expenses. 9. Capital Recovery: Depreciation, Amortization, and Depletion. 10. Certain Business Deductions and Losses. 11. Itemized Deductions. 12. Deductions for Certain Investment Expenses and Losses. Part IV: ALTERNATIVE MINIMUM TAX AND TAX CREDITS. 13. The Alternative Minimum Tax and Tax Credits. Part V: PROPERTY TRANSACTIONS. 14. Property Transactions: Basis Determination and Recognition of Gain or Loss. 15. Nontaxable Exchanges. 16. Property Transactions: Capital Gains and Losses. 17. Property Transactions: Dispositions of Trade or Business Property. Part VI: EMPLOYEE COMPENSATION AND TAXATION OF BUSINESS FORMS. 18. Employee Compensation and Retirement Plans. 19. Taxation of Business Forms and Their Owners. Appendices and Index: A. Tax Rate Schedules and Tables. B. Tax Forms. C. Modified ACRS Tables. D. Table of Cases Cited. E. Table of Code Sections Cited. F. Table of Regulations Cited. G. Table of Revenue Procedures and Revenue Rulings Cited. H. Glossary of Tax Terms. I. Continuous Individual Tax Return Problems and Two Comprehensive Individual Tax Return Problems for 2011.
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