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Full Description
An innovative approach to understanding the federal income tax laws and using them to develop tax-efficient strategies for individuals and businesses.
Present the big picture with a practice-based approach to understanding tax laws so students can develop critical thinking and problem-solving skills that prepare them for the real world. Fundamentals of Taxation — Individuals and Business Entities, 2026 Edition introduces a logical foundation for the income tax system so students can understand why a law exists and how to apply the law to practical tax problems. Professional skill-building exercises develop critical thinking and communication skills and the ability to identify and address ethical dilemmas, preparing students to be effective tax professionals.
WILEY ADVANTAGE
Features Professional Skill-Building Exercisesthat focus on tax-planning skills, analytical skills, research skills, communication skills, and the ability to identify and address ethical dilemmas
Prepares students for their careers and the CPA Exam with Task-Based Simulation Problems that include realistic source documents such as 1099s, W-2s, invoices, and legal agreements that students use to solve problems
Teaches tax planning skills through real-world cases, Spotlight on the Tax Law boxes, and Excel exercises that stimulate critical analysis and evaluation
Creates a realistic environment to teach students how to apply their knowledge that will transfer to job-ready skills with Tax Form and Tax Return Problems
Includes instructor and student companion sites with an extensive collection of additional resources, such as lesson plans, a Solutions Manual, presentation slides, practice quizzes, downloadable forms, and spreadsheets.
AN INTERACTIVE, MULTIMEDIA LEARNING EXPERIENCE
This textbook includes access to an interactive, multimedia e-text. Icons throughout the print book signal corresponding digital content in the e-text.
Videos: Fundamentals of Taxation — Individuals and Business Entities integrates abundant video content developed to complement the text and engage readers more deeply.
Content Review Videos provide a detailed review of each learning objective in each chapter and help students learn key concepts and an understanding of tax laws, the big picture, and the Why behind it.
Solution Walkthrough Videos created by the authors provide step-by-step instruction on how to complete problems like those in the text.
Downloadable Figures and Files: Downloadable Content appears throughout the E-Book, enabling students to see and work with tax forms, legal agreements, and spreadsheets.
Interactive Self-Scoring Quizzes: Concept Check Questions at the end of each section provide immediate feedback, helping readers monitor their understanding and mastery of the material.
Contents
Dedication iii
Brief Contents v
Learning the Big Picture of Tax to Be a Valued Professional vi
What Are Our Stories? vii
What Makes Our Approach to Learning Tax Distinctive? ix
Assessment xiii
Connecting to the Profession xvi
An Interactive, Multimedia Learning Experience xviii
Preparing for the Cpa Exam xix
For Instructors xx
Acknowledgments xxi
Table of Contents xxiii
Part I Introduction to Income Taxation
1 The Professional Practice of Taxation 1-1
2 Fundamentals of the Federal Income Tax System 2-1
3 Tax Authority, Research, Compliance Rules, and Professional Responsibilities 3-1
4 Dependents and Filing Status 4-1
Part II Income
5 Framework for Income Recognition 5-1
6 Income from Personal Activities 6-1
7 Income from Services 7-1
Part III Deductions
8 Framework for Deductions 8-1
9 Deductions for AGI and Itemized Deductions 9-1
10 Business Expenses 10-1
11 Limitations on Business Losses and Expenses 11-1
Part IV Taxation of Property Transactions
12 Taxation of Investment Income 12-1
13 Cost Recovery of Property 13-1
14 Taxation of Assets Used in a Trade or Business 14-1
15 Property Transactions: Nonrecognition of Gains and Losses 15-1
Part V Other Individual Topics
16 Personal Tax Credits 16-1
17 Alternative Minimum Tax and Other Taxes 17-1
Part VI CPA Evolution: Core—Tax
18 Business Entity Topics: CPA Exam Core—Taxation and Regulation 18-1
Part VI (Chapter 18): Comprehensive Tax Return Problem 18-107
Appendix A Tax Formula Items A- 1
Appendix B Tax Forms B- 1
Glossary G- 1
Index I- 1
