Individual Taxation: with TurboTax Premiere / Edition 2 available in Hardcover
- Pub. Date:
- Cengage Learning
For over 20 years the Pratt & Kulsrud Taxation series has provided educators, students, and professionals alike with an engaging and clear presentation and examples of tax law. The series has consistently held to the principle that the key to learning taxation is an understanding of the underlying purpose for each and every rule. For this reason, the authors and editors have made a concerted effort to provide the background, both a conceptual and historical foundation, which they feel is essential to understanding. This edition continues the tradition of excellence with timely updates reflecting the latest in tax laws, integration of TurboTax, and rich online resources for instructors. The numerous examples and computational illustrations used to explain the more complex rules concerning the Federal income taxation of individuals makes this text suitable for first course in Federal taxation undergraduate or graduate accounting, business, or law students.
|Edition description:||2007 Edition|
|Product dimensions:||8.80(w) x 10.90(h) x 1.90(d)|
About the Author
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.
Table of Contents
PART I: INTRODUCTION TO THE FEDERAL TAX SYSTEM CH 1: An Overview of Federal Taxation CH 2: Tax Practice and Research CH 3:Taxable Entities, Tax Formula, Introduction to Property Transactions CH 4: Personal and Dependency Exemptions; Filing Status; Determination of Tax for an Individual; Filing Requirements ART II: GROSS INCOME CH 5: Gross Income CH 6: Gross Income: Inclusions and Exclusions PART III: DEDUCTIONS AND LOSSES CH 7: Overview of Deductions and Losses CH 8: Employee Business Expenses CH 9: Capital Recovery: Depreciation, Amortization, and Depletion CH 10: Certain Business Deductions and Losses CH 11: Certain Business Deductions and Losses CH 12: Deductions for Certain Investment Expenses and Losses PART IV: ALTERNATIVE MINIMUM TAX AND TAX CREDITS CH 13: The Alternative Minimum Tax and Tax Credits PART V: PROPERTY TRANSACTIONS CH 14: Property Transactions: Basis Determination and Recognition of Gain or Loss CH 15: Nontaxable Exchanges CH 16: Property Transactions: Capital Gains and Losses CH 17: Property Transactions: Disposition of Trade or Business Property PART VI: EMPLOYEE COMPENSATION AND TAXATION OF BUSINESS FORMS CH 18: Property Transactions: Disposition of Trade or Business Property CH 19: Taxation of Business Forms and Their Owners APPENDIX A. Tax Rate Schedules and Tables B. Tax Forms C. Modified ACRS and Original ACRS Tables D. Table of Code Sections Cited E. Table of Regulations Cited F. Table of Revenue Procedures and Revenue Rulings Cited G. Glossary of Tax Terms H. Modified ACRS and Original ACRS Tables I. Two Individual Comprehensive Tax Return Problems for 2003