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Full Description
Master the important areas of today's tax law with Whittenburg/Gill's "Income Tax Fundamentals2026," 44th Edition. This concise, practical introduction to tax preparation uses a unique, step-by-step workbook format that integrates real, current examples and tax forms. Learn the complexities of the U.S. income tax code as this edition's clear, up-to-date presentation walks you through the most recent tax laws, revisions and changes. Updated end-of-chapter problems and online exercises let you practice completing tax return problems using real source documents identical to those of actual clients. You also learn to use professional Intuit® ProConnect™ tax preparation software that accompanies each new book. Study tools and helpful resources within CNOWv2, the online learning platform, help you further refine your knowledge and practical skills to become a successful tax preparer.
Contents
1. The Individual Income Tax Return.
2. Gross Income and Exclusions.
3. Business Income and Expenses.
4. Additional Income and the Qualified Deduction.
5. Deductions For and From AGI.
6. Accounting Periods and Other Taxes.
7. Tax Credits.
8. Depreciation and Sale of Business Property.
9. Employment Taxes, Estimated Payments, and Retirement Plans.
10. Partnership Taxation.
11. The Corporate Income Tax.
12. Tax Administration and Tax Planning.
Appendix A: Tax Rate Schedules and Tax Tables.
Appendix B: Earned Income Credit Table.
Appendix C: Withholding Tables.
Appendix D: Additional Comprehensive Tax Return Problems.
Appendix E: Solutions to Self-Study Problems.
Appendix F: Blank Forms.
Glossary of Tax Terms.
Index.
