Pearson's Federal Taxation 2025 Comprehensive, 38th edition

Published by Pearson (August 13, 2024) © 2025

  • Luke E. Richardson University of South Florida
  • Mitchell Franklin Le Moyne College
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Pearson’s Federal Taxation 2025 Comprehensive, of the hallmark Richardson and Franklin series, clearly explains the principles of taxation and the latest tax regulations. It combines all chapters of the Individuals and Corporations volumes.

This long-trusted resource blends technical aspects of tax law with maximum readability and relevance. Hands-on practice problems will help you apply tax principles to practical accounting practices.

The 38th Edition incorporates tax information from 2023 and early 2024. The new edition reflects the latest updates to tax legislation, while assessing the implications for both Individual and Corporate entities. It features an abundance of new real-world examples, significant court cases and revised tax return problems demonstrating the current tax law at work.

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
  15. Tax Research
  16. Corporations
  17. Partnerships and S Corporations
  18. Taxes and Investment Planning

CORPORATIONS, PARTNERSHIPS, ESTATES & 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

QUICK REFERENCE

  • 2024 Tax Rate Schedules and Other Key Numbers

TABLES

  • 2023 Tax Tables and Rate Schedules and 2024 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. 1-4
  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

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