Overview

Full Product Details

Author:   Gregory A. Carnes (University of North Alabama, Florence, AL) ,  Suzanne Youngberg (Northern Illinois University, Dekalb, IL)
Publisher:   John Wiley & Sons Inc
Imprint:   John Wiley & Sons Inc
Edition:   2025 Edition
Dimensions:   Width: 21.60cm , Height: 4.30cm , Length: 27.20cm
Weight:   2.041kg
ISBN:  

9781394239429

ISBN 10:   1394239424
Pages:   1040
Publication Date:   30 September 2024
Audience:   College/higher education ,  Tertiary & Higher Education
Replaced By:   9781394358090
Format:   Paperback
Publisher's Status:   Active
Availability:   Available To Order  
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

Table of Contents

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 II (Ch. 5–7): Comprehensive Tax Return Problem 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 III (Ch. 8–11): Comprehensive Tax Return Problem 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 IV (Ch. 12–15): Comprehensive Tax Return Problem Part V Other Individual Topics 16 Personal Tax Credits 16-1 17 Alternative Minimum Tax and Other Taxes 17-1 Parts II–V (Ch. 4–17): Comprehensive Tax Return Problem Part VI CPA Evolution: Core—Tax 18 Business Entity Topics: CPA Exam Core—Taxation and Regulation 18-1 Part VI (Ch. 18): Comprehensive Tax Return Problem APPENDIX A Tax Formula Items A-1 APPENDIX B Tax Forms B-1 GLOSSARY G-1 INDEX I-1

Reviews

Author Information

DR. GREGORY CARNES serves as Dean of the Sanders College of Business and Technology and Raburn Eminent Scholar of Accounting at the University of North Alabama. Dr. Carnes is well known nationally as an academic leader, having served on the boards of numerous academic organizations. Dr. Carnes has authored tax material for CPA Review courses for more than 20 years and has delivered tax training for national accounting firms and approximately 20 accounting state societies. He has published approximately 30 articles in leading academic and professional journals. SUZANNE YOUNGBERG joined the faculty at Northern Illinois University as a full-time member in 2000 and is currently teaching in the accounting graduate and undergraduate programs. Prior to NIU, she worked for five years in the tax department of a medium-sized public accounting firm and then maintained her own tax practice for 30 years specializing in individual and small business compliance and strategic tax planning. Suzanne received her Bachelor of Science in Accountancy from NIU and her Master of Science in Taxation from DePaul University.

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions