Essentials of Federal Income Taxation for Individuals and Business
Authors/Editors: Professor Herbert C. Sieg, CPA and Linda M. Johnson, Ph.D., CPA
ISBN: 978-0-8080-1785-1 Date Published: 12/07
Suggested List Price: $74.40 Net Bookstore Price: $59.52
Essentials of Federal Income Taxation for Individuals and Business, by Linda M. Johnson and Herbert C. Sieg, features an easy-reading, straightforward forms approach that is both simple and direct without complex legal language. It introduces basic tax concepts and then fully illustrates them with clear examples and helpful filled-in forms. Organized to save time, Essentials of Federal Income Taxation builds a firm foundation on which to build students' knowledge and understanding of the tax issues which will affect them throughout their careers
Features Include:
Concise presentation that covers all the basic material required for an introductory tax course.
Organization that clearly focuses student attention on key concepts and important learning objectives for better overall comprehension.
Use of IRS forms, schedules and worksheets that develop real-world tax preparation skills and illustrate specific reporting requirements.
Filled-in forms that support the explanatory material, so students see real-world tax compliance, in practice.
Tax Tips throughout the text that offer tax-planning guidance, so students see how to minimize tax liability and avoid costly taxpayer mistakes.
End of Chapter Questions and Problems that reinforce the salient points presented, as well as key skills required in tax prep.
Special Comprehensive Problems that integrate the major concepts from several chapters to help students "put the pieces together" and prepare for examination.
Overview of the Tax Structure
Tax Determination, Payments, and Reporting Procedures
Gross Income Inclusions
Gross Income Exclusions and Adjustments to Income
Cumulative Problem (Chapters 1-4)
Personal Itemized Deductions
Other Itemized Deductions
Cumulative Problem (Chapters 1-6)
Self-Employment
Depreciation and Amortization
Rental Activities
Property: Basis and Nontaxable Exchanges
Property: Capital Gains and Losses, and Depreciation Recapture
NOL, AMT, and Business Tax Credits
Cumulative Problem (Chapters 1-12)
Withholding, Payroll, and Estimated Taxes
Business Entitles
Tax Tables
EIC Tables
Appendix A
Index
Available To Adopting Teachers:
A comprehensive Instructor's Guide is available to adopting teachers:
Includes solutions to all questions and problems in the text
Comes complete with a Test Bank which provides Fill-in-the-Form Questions to help you format tests and quizzes quickly and easily
Adopting teachers also receive CCH's Classroom Essentials CD ROM:
Provides Microsoft Power Point® presentations for each chapter of the text to enhance and augment your classroom presentation.
Contains an electronic file of the Test Bank and a Test Maker allowing you to create tests and quizzes electronically, using prepared questions or others you create
Includes an electronic version, PDF Files, of the Instructor's Guide
ProSystem fx compliance software-used by 70 of the top 100 accounting firms CCH's compliance software can be used to prepare returns for individuals, businesses, estates and gifts, and tax exempt organizations. It also provides state tax return packages for all 50 states. Adopting colleges receive a free 50-seat license for one year, on request.
In addition, as a CCH exclusive, a one-year subscription to CCH Federal Tax Guide Internet Library is available free to teachers who adopt 10 or more copies of the CCH 's Essentials textbook. This exceptional resource provides access to CCH's Flagship Federal Tax Guide Reports plus full text of Internal Revenue Code, Regulations, Revenue Rulings, Revenue Procedures, IRS Publications, U.S. Tax Cases, Circular 230, and much more. You are free to share your Internet subscription with students in the classroom, or in your accounting lab/library.
StudyMATE-is an Internet tutorial composed of 28 one-hour modules covering tax fundamentals. Each module contains a 15 question quizzer. Students receive graded completion certificates which can be e-mailed back to their instructors. StudyMATE is bound into each student's textbook. Special Instructor ID's provide solutions to the quizzes, allow instructor's to monitor student use, and are available, on request.
CCH provides complimentary examination copies of its textbooks for consideration toward classroom adoption in accredited programs of study. Course information such as course name, term, estimated enrollment, decision date, etc… is requested so we may better serve you
CCH provides complimentary desk copies of its Textbooks and Teaching Packages when a text is ordered for classroom use in a quantity of ten copies or more.
To order Essentials of Federal Income Taxation for Individuals and Business, use the following specifications:
Title:
Essentials of Federal Income Taxation for Individuals and Business
Authors:
Professor Herbert C. Sieg, CPA and Linda M. Johnson, Ph.D., CPA
Prices:
$74.40 List/$59.52 Net (Reflects 20% Bookstore Discount)
Availability:
12/07
Item Number:
0-5365-400
ISBN:
978-0-8080-1785-1
Publisher:
CCH Tax and Accounting
Attn:
Order Management 4025 W. Peterson Avenue Chicago , IL 60646
Phone:
Bookstore Orders: 800-248-3248 More Information: 800-224-7477 (x4604 or x4636)
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