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International CNOWv2 Instant Access for Young/Nellen/Perselln/Lassar/Cuccia/Cripe's South-Western Federal Taxation 2027: Individual Income Taxes, 50th Edition

James C. Young, Annette Nellen, Mark Persellin, Sharon Lassar, Andrew D. Cuccia, Brad Cripe

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International CNOWv2 Instant Access for Young/Nellen/Perselln/Lassar/Cuccia/Cripe's South-Western Federal Taxation 2027: Individual Income Taxes 50th Edition by James C. Young/Annette Nellen/Mark Persellin/Sharon Lassar/Andrew D. Cuccia/Brad Cripe

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James C. Young

James C. Young is the PwC Professor of Accountancy Emeritus at Northern Illinois University. A graduate of Ferris State University (BS) and Michigan State University (MBA and Ph.D.), Jim’s research focuses on taxpayer responses to the income tax using archival data. His dissertation received the PricewaterhouseCoopers/American Taxation Association Dissertation Award, and his subsequent research has received funding from a number of organizations, including the Ernst & Young Foundation Tax Research Grant Program. His work has been published in a variety of academic and professional journals, including the National Tax Journal, The Journal of the American Taxation Association and Tax Notes. Jim is a Northern Illinois University Distinguished Professor, received the Illinois CPA Society Outstanding Accounting Educator Award in 2012 and has received university teaching awards from Northern Illinois University, George Mason University and Michigan State University.

Annette Nellen

Annette Nellen, J.D., CPA, CGMA, directs San José State University’s graduate tax program (MST) and teaches courses in tax research, tax fundamentals, accounting methods, property transactions, employment tax, ethics, leadership and tax policy. Professor Nellen is a graduate of CSU Northridge, Pepperdine (MBA) and Loyola Law School. Prior to joining SJSU in 1990, she was with a Big 4 firm and the IRS. At SJSU, Professor Nellen is a recipient of the Outstanding Professor and Distinguished Service Awards. Professor Nellen is an active member of the tax sections of the AICPA and American Bar Association, including chairing the AICPA Virtual Currency Task Force. In 2013, she received the AICPA Arthur J. Dixon Memorial Award, the highest award given by the accounting profession in the area of taxation. Professor Nellen is the author of Bloomberg BNA Tax Portfolio, Amortization of Intangibles. She has published numerous articles in the AICPA Tax Insider, Tax Adviser, Tax Notes State and The Journal of Accountancy. She is a research fellow with the Silicon Valley Institute for Regional Studies. Professor Nellen has testified before the House Ways and Means, Senate Finance Committees and other committees on Federal and state tax reform. Professor Nellen maintains the 21st Century Taxation Website and blog (21stcenturytaxation.com) as well as websites on tax policy and reform, virtual currency and state tax issues (sjsu.edu/people/annette.nellen/).

Mark Persellin

Mark B. Persellin, Ph.D., CPA, CFP, is the Ray and Dorothy Berend Professor of Accounting at St. Mary’s University. He is a graduate of the University of Arizona (BS), the University of Texas at Austin (MPA in Taxation) and the University of Houston (Ph.D.). He teaches personal income tax, business income tax and research in federal taxation. Prior to joining St. Mary’s University in 1991, Professor Persellin taught at Florida Atlantic University and Southwest Texas University (Texas State University) and worked on the tax staff of a Big 4 firm. His research has been published in numerous academic and professional journals, including The Journal of the American Taxation Association, The Accounting Educators’ Journal, The Tax Adviser, The CPA Journal, Journal of Taxation, Corporate Taxation, The Tax Executive, TAXES—The Tax Magazine, Journal of International Taxation and Practical Tax Strategies. In 2003, Professor Persellin established the St. Mary’s University Volunteer Income Tax Assistance (VITA) site and he continues to serve as a trainer and reviewer at the site.

Sharon Lassar

Sharon S. Lassar, Ph.D., CPA (Florida), is the John J. Gilbert Professor and Director of the School of Accountancy at The University of Denver. Dr. Lassar earned her Ph.D. at the University of Southern California, her Master of Taxation at Bentley University and her Bachelor’s in Accounting from West Virginia University. Prior to joining the University of Denver, Dr. Lassar was Director of the School of Accounting at Florida International University and previously served on the faculties of Florida Atlantic University and the University of Arizona. She began her career with a Big 4 firm. Dr. Lassar has served the profession in many ways, most recently as a member of the AICPA Council. Dr. Lassar is a past president of the Accounting Programs Leadership Group and Past Chair of the Colorado Society of CPAs. Dr. Lassar also served on the Accounting Accreditation Task Force of AACSB International whose work resulted in new standards for accreditation, the hallmark of them being fully engaging practitioners in the accreditation process.

Andrew D. Cuccia

Andrew D. Cuccia, Ph.D., CPA, is Steed Professor of Accounting at the University of Oklahoma. He is a graduate of Loyola University, New Orleans (BBA) and the University of Florida (Ph.D.). Prior to entering academia, Cuccia practiced as a CPA with a Big 4 accounting firm. Before joining the University of Oklahoma, he was on the faculty at Louisiana State University and the University of Illinois. His research focuses on taxpayer and tax professional judgment and decision-making and has been published in several journals, including The Accounting Review, The Journal of Accounting Research, The Journal of the American Taxation Association and Tax Notes. He has taught undergraduate and graduate courses in income tax fundamentals as well as graduate courses in corporate tax, tax policy and tax research. Andy is a past president of the American Taxation Association and a member of the American Accounting Association and the AICPA.

Brad Cripe

Bradrick M. Cripe, Ph.D., CPA, is Presidential Teaching Professor and the Donald E. Kieso Endowed Chair of Accountancy at Northern Illinois University. He is a graduate of New Mexico State University (BA, BCJ.and M.Acc.) and the University of Nebraska-Lincoln (Ph.D.). Prior to receiving his Ph.D. in 2006, he worked on the tax staff of a Big 4 accounting firm. Professor Cripe teaches courses in taxation and business strategy, corporate taxation, international taxation and advanced issues in taxation. He has published in The Accounting Review, Issues in Accounting Education, Journal of Accountancy, Tax Notes and other academic and practitioner journals.
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Part I: INTRODUCTION AND BASIC TAX MODEL.
1. An Introduction to Taxation and Understanding the Federal Tax Law.
2. Working with the Tax Law.
3. Tax Formula and Tax Determination: An Overview of Property Transactions.
Part II: GROSS INCOME.
4. Gross Income: Concepts and Inclusions.
5. Gross Income: Exclusions.
Part III: DEDUCTIONS.
6. Deductions and Losses: In General.
7. Deductions and Losses: Certain Business Expenses and Losses.
8. Depreciation, Cost Recovery, Amortization, and Depletion.
9. Deductions: Employee and Self-Employed-Related Expenses.
10. Deductions and Losses: Certain Itemized Deductions.
11. Investor Losses.
Part IV: SPECIAL TAX COMPUTATIONS METHODS, TAX CREDITS, AND PAYMENT PROCEDURES.
12. Alternative Minimum Tax.
13. Tax Credits and Payment Procedures.
Part V: PROPERTY TRANSACTIONS.
14. Property Transactions: Determination of Gain or Loss, and Basis Considerations.
15. Property Transactions: Nontaxable Exchanges.
16. Property Transactions: Capital Gains and Losses.
17. Property Transactions: Section 1231, and Recapture Provisions.
Part VI: ACCOUNTING PERIODS, ACCOUNTING METHODS, AND DEFERRED COMPENSATION.
18. Accounting Periods and Methods.
19. Deferred Compensation.
Part VII: CORPORATIONS AND PARTNERSHIPS.
20. Corporations and Partnerships.
Appendix A: Tax Formulas, Tax Rate Schedules, and Tables.
Appendix B: Tax Forms.
Appendix C: Glossary.
Appendix D: Table of Code Sections Cited.
Appendix E: Present Value and Future Value Tables.
Appendix F: Practice Set Assignments – Comprehensive Tax Return Problems.
Index.
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  • ISBN-10: 8214058201
  • ISBN-13: 9798214058207
  • RETAIL £35.00