Income Tax Fundamentals 2019 (with Intuit ProConnect Tax Online 2018)

Dr. Steven Gill is an associate professor in the Charles W. Lamden School of Accountancy at the Fowler College of Business at San Diego State University. He received a Bachelor of Science in accounting from the University of Florida, a Master of Science in taxation from Northeastern University and a doctorate in accounting from the University of Massachusetts. Prior to entering academia, Dr. Gill worked for twelve years in the field of accounting, including roles in public accounting, internal audit, corporate accounting and vice president of finance. Dr. Gill's research interests include a concentration in taxation, including mutual funds and college savings (529") plans and wider interests in tax compliance behavior. He has taught undergraduate and graduate courses and his teaching interests include taxation and both financial and managerial accounting. In addition to co-authoring the best-selling text, INCOME TAX FUNDAMENTALS, Dr. Gill serves as co-author of FEDERAL TAX RESEARCH." As the original author of INCOME TAX FUNDAMENTALS, Dr. Gene Whittenburg was critical in designing the forms-based approach that has clarified and reshaped how students have learned income tax fundamentals for three decades. Although Dr. Whittenburg unexpectedly passed away in March of 2015, this edition continues to uphold his highest standard of publishing excellence. This edition furthers the insights and advancements that Dr. Whittenburg started in preparing learners to be successful tax preparers many years ago.

1. The Individual Income Tax Return.
2. Gross Income and Exclusions.
3. Business Income and Expenses.
4. Additional Income and the Qualified Business Income Deduction.
5. Deductions For and From AGI.
6. Accounting Periods and Other Taxes.
7. Tax Credits.
8. Depreciation and Sale of Business Property.
9. Payroll, Estimated Payments, and Retirement Plans.
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.
Appendix E: Solutions to Self-Study Problems.
Glossary of Tax Terms.
Index.
List of Forms.
List of Schedules.
List of Worksheets.