Taxation for Decision Makers 2018, 8th Edition
August 2017, ©2018
Taxation for Decision Makers, 2018 Edition is designed for a one-semester, introductory tax course focused on decision-making at either the undergraduate or graduate level. This text introduces all relevant tax topics covered on the CPA exam, and strikes the perfect balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered minutia.
About the Authors
PART I INTRODUCTION TO TAXATION AND ITS ENVIRONMENT
1 An Introduction to Taxation
2 The Tax Practice Environment
PART II INCOME, EXPENSES, AND INDIVIDUAL TAXES
3 Determining Gross Income
4 Employee Compensation
5 Deductions for Individuals and Tax Determination
PART III BUSINESS AND PROPERTY CONCEPTS
6 Business Expenses
7 Property Acquisitions and Cost Recovery Deductions
PART IV PROPERTY DISPOSITIONS
8 Property Dispositions
9 Tax-Deferred Exchanges
PART V BUSINESS TAXATION
10 Taxation of Corporations
11 Sole Proprietorships and Flow-Through Entities
PART VI WEALTH TAXATION
12 Estates, Gifts, and Trusts
Appendix Selected Tax Tables for 2017
- All chapters updated to include relevant changes in tax law including inflation adjustments, new cases, and new rulings through the first quarter of 2017.
- Additional examples included with completed tax forms.
- All chapters reviewed to ensure that all tax topics tested on the new CPA exam are introduced and adequately addressed in the text.
- Chapter 1 revised by incorporating additional coverage of individual taxation to provide adequate background for those classes with primary emphasis on taxation of entities.
- Engage Learning Platform: combines learning resources, auto-graded assignments, and time management tools customized to each instructor’s teaching style to help students do better in their course.
- Balanced Approach: This text strikes a balance between concepts and details by including sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered technicalities. The importance of tax planning is woven into each chapter with margin icons highlighting planning opportunities.
- Promotion of Critical Analysis and Decision-Making Skills: The chapter-opening case introduces key concepts which emphasize the most important topics that students need to master. These cases are then revisited at the end of each chapter for greater reinforcement.
- Comprehensive and Flexible: Chapter arrangement and topic presentation make it easy to change the sequence of chapters, while the Expanded Topics section included at the end of several chapters contain more advanced topics allowing instructors to achieve the level of rigor appropriate for each particular class.
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