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Essentials of Federal Income Taxation for Individuals and Business (2023)

Essentials of Federal Income Taxation for Individuals and Business (2023)

Author: Linda M. Johnson
Publisher: CCH U.S.
ISBN: 9780808057147
Published In: December 2022
Format: Paperback , 848 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

Essentials of Federal Income Taxation for Individuals and Business by Robert Jamison features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. Organized to save time, Essentials of Federal Income Taxation builds a firm foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers.

Features include:

- Concise presentation that covers all the basic material required for an introductory tax course.

- Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.

- Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.

- Filled-in forms that support the explanatory material, so students see actual tax compliance, in practice.

- Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.

- End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.

- Special Comprehensive Problems that integrate the major concepts from several chapters to help students put the pieces together and prepare for examination.

To speed course preparation and to help teachers make the transition from other textbooks, a comprehensive Instructor's Guide is available to adopting teachers. The CCH Classroom Essentials includes:

1) An electronic file of the entire Instructor's Guide, so teachers can access all the great information at their office/home PC or on their laptop.

2) Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook author for all chapters in the book. These files allow instructors to customize their own tests.

3) CCH's Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.

Overview of the Tax Structure
Tax Determination, Payments and Reporting Procedures
Gross Income Inclusions
Gross Income Exclusions and Deductions for AGI
Personal Itemized Deductions
Other Itemized Deductions
Self-Employment
Depreciation and Amortization
Rental Activities
Property: Basis and Nontaxable Exchanges
Property: Capital Gains and Losses, and Depreciation Recapture
NOLs, AMT, and Business Tax Credits
Withholding, Payroll, and Estimated Taxes
C Corporations
Partnerships and S Corporations

Tax Tables
Earned Income Credit Tables

Linda M. Johnson, Ph.D., CPA, is an instructor at Georgia State University. She is also the co-author of CCH's IRAs After Taxpayer Relief Act of 1997 and New IRA Opportunities After Taxpayer Relief Act of 1997. Her professional work experience includes three years as a tax staff/senior for Arthur Young & Co.