Federal Tax Practitioner's Guide (2019) (Currently Unavailable)

Author(s): Susan Flax Posner

Published: Dec 28, 2018


ISBN: 9780808050940
Product Number: 10035816-0006
Volumes: 1
Update Frequency: Annually
2 Pages

Federal Tax Practitioner's Guide (2019) (formerly Federal Tax Course: A Guide for the Tax Practitioner) offers the knowledge and know-how needed to deal effectively with all current developments in federal tax. This easy-to-use guide is written by Susan Flax Posner, one of today's most effective communicators on the tax law. The Guide presents a complete picture of the federal tax law for today's busy practitioners with clear and easy-to-understand explanations fully supported by the most recent primary source citations including IRS rulings and guidance. It discusses hundreds of tax strategies and uses authentic examples to illustrate application of tax principles.

This comprehensive manual provides more than 2,300 pages of completely updated material, which makes it an essential and necessary reference for thousands of tax return preparers, business planners, legal advisors or business owners. The Guide is the tax reference of choice for so many practitioners because it covers taxes in a uniquely approachable and understandable way and it helps readers avoid costly tax traps and keep tax bills at their rock-bottom minimum. Simply written and illustrated, yet comprehensive, the Guide provides:

  • Eight chapters on figuring the individual tax that clearly explain all the rules and concepts involved
  • Six chapters on deductions and exemptions that present the details in clear language
  • Five chapters on withholding, AMT and tax accounting that cut through the complexity for better understanding
  • Six chapters on taxation of corporations, S corporations, partnerships, and estates and trusts that plainly explain the rules
  • Five chapters on returns, payments, foreign income and estate and gift that crystallize the issues

The new 2019 Edition reflects all recent legislation up to the print date of November, 2018, as well as recent regulations, rulings and case law that impact the many topics covered.

  • Table of Contents

Federal Tax Practitioner's Guide (2019)

Topics and Content


  • Key Tax Return Filing Facts
  • Excise Tax Rates
  • Federal Tax Calendar (if available at time of publication)
  • Figuring the Individual Income Tax
    • 1. Individuals--Filing Status, Personal Exemptions, Standard Deduction
    • 2. Gross Income-- Inclusions
    • 3. Retirement Plans
    • 4. Employee Fringe Benefits
    • 5. Gross Income-- Exclusions
    • 6. Gain or Loss-- Basis-- Recognition
    • 7. Gain or Loss, Sale of Residence, Casualty, Theft, Condemnation
    • 8. Capital Gains and Losses of Individuals
  • Maximizing Deductions and Credits
    • 9. Personal Deductions
    • 10. Travel and Entertainment Deductions
    • 11. Depreciation
    • 12. Business Deductions
    • 13. Losses and Bad Debts
    • 14. Tax Credits, Estimated Tax for Individuals
  • Withholding-- Payroll Taxes -- Minimum Tax--Tax Accounting
    • 15. Income Tax Withholding, Employment and Net Investment IncomeTax
    • 16. Alternative Minimum Tax
    • 17. Inventory
    • 18. Accounting
    • 19. Installment and Deferred Payment Sales
  • Corporate Tax, S Corporations, Partnerships, Estates & Trusts
    • 20. Corporations-- Tax Rates, Income, Deductions, Gains and Losses
    • 21. S Corporations
    • 22. Corporations-- Reorganizations-- Stock Redemptions
    • 23. Corporations-- Personal Holding Companies, Etc.-- Exempt Organizations
    • 24. Partnerships
    • 25. Estates and Trusts
  • Returns & Payments--Foreign Income & Taxpayers -- Gift & Estate Taxes
    • 26. Returns and Payment of Tax
    • 27. Assessment-- Collection-- Refunds
    • 28. Foreign Income-- Foreign Taxpayers
    • 29. Gift & Estate Taxes
    • 30. Limited Liability Companies and Limited Liability Partnerships
 Chat — Books Support