Pearson's Federal Taxation 2022 Comprehensive, 35th edition

Published by Pearson (January 1, 2021) © 2022

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

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ISBN-13: 9780136912729 (2021 update)

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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 2022 Comprehensive contains strong pedagogical tools that enable you to apply tax principles within the text to real-life situations.

Incorporating tax information from 2020 and early 2021, the 35th Edition provides an up-to-date resource that helps you master the principles of taxation and prepare you for a successful career in accounting.

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, PARTNERSHIPS, ESTATES, AND TRUSTS
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
16. US Taxation of Foreign-Related Transactions

QUICK REFERENCE
2021 Tax Rate Schedules and Other Key Numbers

TABLES
2020 Tax Tables and Rate Schedules and 2021 Withholding Tables (Partial)

APPENDICES
A. Tax Research Working Paper File
B. Tax Forms
C. Macrs Tables
D. Glossary
E. AICPA Statements on Standards for Tax Services Nos. 1-7
F. Comparison of Tax Attributes for C Corporations, Partnerships, and S Corporations
G. Actuarial Tables
H. Index of Code Sections
I. Index of Treasury Regulations
J. Index of Government Promulgations
K. Index of Court Cases
L. Subject Index

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