Income Tax Fundamentals 2013 (with H&R BLOCK At Home™ Tax Preparation Software CD-ROM)

Martha Altus-Buller is a CPA with more than 25 years of tax accounting experience. She attended Reed College in Portland, Oregon for two years, holds a B.A. in Mathematics from the University of California at San Diego and a M.S. in Accounting from San Diego State University. Ms. Altus Buller was awarded the Sells award for scoring among the top in the country on the May 1983 CPA exam. Her practical experience includes work as a tax manager for Arthur Young, now Ernst & Young, one of the Big 8 accounting firms at the time. As the original author of INCOME TAX FUNDAMENTALS, Gene Whittenburg was critical in designing the forms-based approach that has clarified and re-shaped how students have learned income tax fundamentals for three decades. Although co-author and dear friend Gene Whittenburg was unexpectedly lost in March of 2015, this edition continues to uphold his highest standard of publishing excellence and further the insights and advancements that he started in preparing learners to be successful tax preparers years ago. Steven Gill is an assistant professor in the School of Accountancy. He received a BS in accounting from the University of Florida (Gainesville, FL) an MS in taxation from Northeastern University (Boston, MA), and a Ph.D. in accounting (University of Massachusetts 2007). Prior to entering academia, Professor Gill worked twelve years in the field of accounting including roles in public accounting, internal audit, corporate accounting, and, ultimately, vice president of finance. Professor Gill's research interests include a concentration in taxation including mutual funds and college savings (529") plans and wider interests in corporate internal control structure and weaknesses, management overconfidence, and earnings quality. Professor Gill has taught at both the undergraduate and graduate levels, and his teaching interests include taxation and financial accounting."

1. The Individual Income Tax Return.
2. Gross Income and Exclusions.
3. Business Income and Expenses, Part I.
4. Business Income and Expenses, Part II.
5. Itemized Deductions and Other Incentives.
6. Credits and Special Taxes.
7. Accounting Periods and Methods and Depreciation.
8. Capital Gains and Losses.
9. Withholding, Estimated Payments, and Payroll Taxes.
10. Partnership Taxation.
11. The Corporate Income Tax.
12. Tax Administration and Tax Planning.
Appendix A. Tax Rate Schedules and Tax Tables.
Appendix B. Earned Income Credit Table.
Appendix C. Withholding Tables.
Appendix D. Additional Comprehensive Tax Return Problems.
Glossary of Tax Terms.
Solutions to Self-Study Problems.
Index.
List of Forms.
List of Schedules.