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Pearson's Federal Taxation 2023 Comprehensive, 36th edition

Published by Pearson (June 29, 2022) © 2023

  • Timothy J. Rupert Northeastern University
  • Kenneth E. Anderson University of Tennessee
  • David S. Hulse University of Kentucky

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For courses in the principles of taxation.

Master the principles of taxation with the latest tax regulations

The Rupert/Anderson/Hulse series is unsurpassed in blending technical aspects of the most recent federal taxation mandates with maximum readability and relevance for students. Pearson's Federal Taxation 2023 Comprehensive contains strong pedagogical tools that enable readers to apply tax principles within the text to real-life situations.

Incorporating tax information from 2021 and early 2022, the 36th Edition provides an up-to-date resource and a better teaching and learning experience for both you and your students.

Hallmark features of this title

  • Real-life examples relate the material to events, cases and stats (some from the IRS’s Statistics of Income) occurring in tax and business environments.
  • What Would You Do In This Situation boxes place students in the role of decision maker and include controversies that are unresolved or are currently being resolved by the courts.
  • Financial Statement Implications sections discuss the ramifications of ASC 740.
  • Stop & Think boxes have students pause and think through questions to help them apply what they've just learned.
  • Ethical Points, Tax Strategy Tips, and Additional Comments highlight supplemental info to the text.
  • Book-to-Tax Accounting Comparison comments compare tax discussions in the text to accounting and/or financial statement treatment of this material.

New and updated features of this title

  • UPDATED: A complete refresh of the material to include the most recent laws passed and their implications helps prepare students for their field. Whenever new updates become available, they're posted to MyLab Accounting. They include:
    • Provisions in the Coronavirus Aid, Relief, and Economic Security (CARES) Act; the Taxpayer Certainty and Disaster Tax Relief Act of 2020; and subsequent guidance affecting individual taxpayers and corporations and other entities.
    • Significant court cases and IRS rulings and procedures during 2021 and early 2022.
    • All tax rate schedules to reflect rate and inflation adjustments for 2022.
  • UPDATED: TaxACT 2021 Software, available via online purchase, is a user-friendly tax preparation program that includes more than 80 tax forms, schedules and worksheets. TaxACT calculates returns and alerts users to possible errors or entries.

Features of MyLab Accounting for the 36th Edition

  • Homework and practice exercises in MyLab are correlated to the exercises in the text, reflecting each author’s approach and learning style. They regenerate algorithmically to give students unlimited opportunity for practice and mastery.
  • With LMS Integration, you can link your MyLab course from Blackboard Learnâ„¢, Brightspace® by D2L®, Canvasâ„¢, or Moodle®.
  • Pearson eText is an easy-to-use digital textbook available within MyLab. The mobile app lets students learn on the go, online or offline.
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  • The Study Plan gives students personalized recommendations, practice opportunities and learning aids to help them stay on track.

INDIVIDUALS

  1. An Introduction to Taxation
  2. Determination of Tax
  3. Gross Income: Inclusions
  4. Gross Income: Exclusions
  5. Property Transactions: Capital Gains and Losses
  6. Deductions and Losses
  7. Business Expenses and Deferred Compensation
  8. Itemized Deductions
  9. Losses and Bad Debts
  10. Depreciation, Cost Recovery, Amortization, and Depletion
  11. Accounting Periods and Methods
  12. Property Transactions: Nontaxable Exchanges
  13. Property Transactions: Section 1231 and Recapture
  14. Special Tax Computation Methods, Tax Credits, and Payment of Tax

CORPORATIONS

  1. Tax Research
  2. Corporate Formations and Capital Structure
  3. The Corporate Income Tax
  4. Corporate Nonliquidating Distributions
  5. Other Corporate Tax Levies
  6. Corporate Liquidating Distributions
  7. Corporate Acquisitions and Reorganizations
  8. Consolidated Tax Returns
  9. Partnership Formation and Operation
  10. Special Partnership Issues
  11. S Corporations
  12. The Gift Tax
  13. The Estate Tax
  14. Income Taxation of Trusts and Estates
  15. Administrative Procedures

QUICK REFERENCE

  • 2022 Tax Rate Schedules and Other Key Numbers

TABLES

  • 2021 Tax Tables and Rate Schedules and 2022 Withholding Tables (Partial)

APPENDICES

  1. Tax Research Working Paper File
  2. Tax Forms
  3. MACRS Tables
  4. Glossary
  5. AICPA Statements on Standards for Tax Services Nos. 1-7
  6. Comparison of Tax Attributes for C Corporations, Partnerships, and S Corporations
  7. Actuarial Tables
  8. Index of Code Sections
  9. Index of Treasury Regulations
  10. Index of Government Promulgations
  11. Index of Court Cases
  12. Subject Index

About our authors

Timothy J. Rupert is a Professor at the D'Amore-McKim School of Business at Northeastern University. He received his BS in Accounting and his Master of Taxation from the University of Akron. He also earned his PhD from Penn State University. Professor Rupert's research has been published in such journals as The Accounting Review, The Journal of the American Taxation Association, Behavioral Research in Accounting, Advances in Taxation, Applied Cognitive Psychology, Advances in Accounting Education, and Journal of Accounting Education. In 2010, he received the Outstanding Educator Award from the Massachusetts Society of CPAs. He also has received the University's Excellence in Teaching Award and the D'Amore-McKim School's Best Teacher of the Year award multiple times. He is active in the American Accounting Association and the American Taxation Association (ATA) and has served as president, vice president, and secretary of the ATA.

Kenneth E. Anderson is a Professor of Accounting at the University of Tennessee. He earned a BBA from the University of Wisconsin-Milwaukee and subsequently attained the level of tax manager with Arthur Young (now part of Ernst & Young). He then earned a PhD from Indiana University. He teaches corporate taxation, partnership taxation, and tax strategy. He has published articles in The Accounting Review, The Journal of the American Taxation Association, Advances in Taxation, the Journal of Accountancy, the Journal of Financial Service Professionals, and a number of other journals.

David S. Hulse is an Associate Professor of Accountancy at the University of Kentucky, where he teaches introductory and corporate taxation courses. He received an undergraduate degree from Shippensburg University, an MS from Louisiana State University, and a PhD from the Pennsylvania State University. Professor Hulse has published a number of articles on tax issues in academic and professional journals, including The Journal of the American Taxation Association, Advances in Taxation, the Journal of Financial Service Professionals, the Journal of Financial Planning, and Tax Notes.

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