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Full Description
Emphasizing a hands-on approach to tax education, every concept introduced in Fundamentals of Taxation includesmeaningful exercises that allow students to reinforce what they are learning. This book is designed to not onlyexpose beginning tax students to tax law, but to also teach the practical intricacies involved in the preparation of atax return.To train tomorrow's tax preparers to handle the complex U.S. tax law, Fundamentals of Taxation's author teamhas devised four primary teaching advantages:The text is organized closely to follow the IRS tax forms. Actual tax forms are incorporated throughout thetext, giving students the opportunity to understand the principles behind tax law while they learn how towork with clients to obtain the information they will need to complete tax forms.Proper reporting of tax issues are illustrated. The authors present a tax issue, discuss the legal requirements,illustrate the proper tax form placement, and show the completed form in the text, mixing practical and legalimplications of tax preparation.Integration of an individual income tax software package (TaxACT).The authors supplement the text with citations of relevant tax authorities such as the Internal Revenue Code,Treasury Regulations, Revenue Rulings, Revenue Procedures, and court cases.
Contents
1. Introduction to Taxation, the Income Tax Formula, and Form 1040EZ2. Expanded Tax Formula, Forms 1040A and 1040, and Basic Concepts3. Gross Income: Inclusions and Exclusions4. Adjustments for Adjusted Gross Income5. Itemized Deductions6. Self-Employed Business Income (Line 12 of Form 1040 and Schedule C)7. Capital Gains and Other Sales of Property (Schedule D and Form 4767)8. Rental Property, Royalties and Income from Flow-Through Entities (Line 17, Form 1040, and Schedule E)9. Tax Credits (Forms 1040, Lines 48 through 54 and Lines 66a through 73)10.Payroll Taxes11.Retirement and Other Tax-Deferred Plans and Annuities12.Special Property Transactions13.At-Risk/Passive Activity Loss Rules and the Individual Alternative Minimum Tax14.Partnership Taxation15.Corporate TaxationAppendix A: Amended Tax Returns (Form 1040X)Appendix B: Comprehensive ProblemsAppendix C: Concept Check AnswersAppendix D: IRS Tax TablesAppendix E: IRS Tax FormsAppendix F: 2016 Federal Income Tax InformationCreditsIndexNER(01): WOW
