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Informationen zum Autor Dr. Ana Cruz is Chair of the Business Department at Miami Dade College, Wolfson Campus, where she utilizes her extensive experience in the areas of general business, management, accounting, and taxes. She has worked in the service, retailing, and manufacturing industries, as well as in the federal government sector, where she served as a field examiner for the Internal Revenue Service. Dr. Cruz, a certified public accountant, has published several articles in business journals, has participated in several SACS On-Site Committees, and has received the Southeast Banking Corporation Foundation Endowed Teaching Chair (1998) and the Wolfson Senior Foundation Endowed Teaching Chair (2002). She was also named the Professor of the Year for the State of Florida by the Council for Advancement and Support of Education and the Carnegie Foundation (2005). Klappentext Emphasizing a hands-on approach to tax education, every concept introduced in Fundamentals of Taxation includes meaningful exercises that allow students to reinforce what they are learning. This book is designed to not only expose beginning tax students to tax law, but to also teach the practical intricacies involved in preparation of a tax return. To train tomorrow's tax preparers to handle the complex U.S. tax law, Fundamentals of Taxation's author team has devised four primary teaching advantages: 1.)The text is organized closely to follow the IRS tax forms. The authors introduce students to standard IRS forms early and reinforce their use throughout the text. Actual tax forms are incorporated throughout the text, giving students the opportunity to understand the principles behind tax law while they learn how to work with clients to obtain the information they will need to complete tax forms. 2.)Proper reporting of tax issues are illustrated. The authors present a tax issue, discuss the legal requirements, illustrate the proper tax form placement, and show the completed form in the text. By effectively leading the student through each issue, the authors demonstrate how tax form preparation is the result of a careful process that balances legal knowledge with practical experience. 3.)Integration of an individual income tax software package. The authors instruct students how to use the software to complete returns using sample "taxpayers" who appear from chapter to chapter. 4.)The authors supplement the text with citations of relevant tax authorities such as the Internal Revenue Code, Treasury Regulations, Revenue Rulings, Revenue Procedures, and court cases. These citations are almost always provided in footnotes. Thus, you and your students can easily use, or not use, the footnote material. Inhaltsverzeichnis Chapter 1: Introduction to Taxation, the Income Tax Formula, and Form 1040EZChapter 2: Expanded Tax Formula, Forms 1040 and 1040A, and Basic ConceptsChapter 3: Gross Income: Inclusions and ExclusionsChapter 4: Adjustments for Adjusted Gross IncomeChapter 5: Itemized DeductionsChapter 6: Self-Employed Business IncomeChapter 7: Capital Gains and Other Sales of PropertyChapter 8: Rental Property, Royalties, Income from Flow Through EntitiesChapter 9: Tax CreditsChapter 10: Payroll TaxesChapter 11: Retirement and Other Tax-Deferred Plans and Annuities: Contributions and DistributionsChapter 12: Special Property TransactionsChapter 13: At-Risk/Passive Activity Loss Rules and the Individual Alternative Minimum TaxChapter 14: Partnership TaxationChapter 15: Corporate TaxationAppendix A: amended returnsAppendix B: comprehensive tax return problemsAppendix C: concept check answersAppendix D: tax tableAppendix E: blank tax formsIndex...
