Federal Taxation: Basic Principles (2022) (Currently Unavailable)

Author(s): Ephraim P. Smith, Philip J. Harmelink, James R. Hasselback

Published: Apr 08, 2021


ISBN: 9780808056003
Product Number: 10030002-0012
Volumes: 1
Update Frequency: Annually
888 Pages

List Price: $339.00
Student Price: $271.20

Instructors: Please visit https://engagetax.wolterskluwer.com/ExamCopies to learn more and request a desk copy for review.


Federal Taxation Basic Principles is a popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach--and it is also used in special programs like CFP courses.

Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals.

It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes.

 

FOR ADOPTING TEACHERS:

Instructors adopting Federal Taxation: Basic Principles also receive a downloadable Instructor's Guide that includes the following helpful features:

1) Course outlines and AICPA Model Tax Curriculum outlines that show how the text can be used by teachers in various types of courses.

2) Summary of each chapter to provide the adopter with a quick view of what's covered and to facilitate course preparation and development of lesson plans.

3) Answers to both the Keystone Problems and End-of-Chapter Problems in each chapter in the book.

4) Testbank questions and answers that correspond to each chapter in the book.

5) Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests.

6) Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion. Wolters Kluwer offers a complete teaching package to support adopting instructors. When adopted in quantities of 10 or more, upon request and in addition to the Instructor's Guide, adopting teachers will receive at no additional charge:

A subscription to Standard Federal Tax Reporter on IntelliConnect.
Instructors can use their free Internet-based tax research subscription for course preparation, classroom presentations, or in the accounting lab/library. The AnswerConnect Library keeps teachers completely abreast of recent legislation, cases, and other judicial developments. And, as an AnswerConnect subscriber, teachers receive Tax Tracker News, CCH's daily customizable tax headline news service.

 

Also available to adopters is the following helpful aid for both teachers and students:

Federal Tax Study Manual is designed to enhance learning and improve comprehension for students of federal tax.

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