Paperback, Cengage
Nellen/Young/Cripe/Lassar/Persellin/Cuccia’s "South-Western Federal Taxation 2026: Corporations, Partnerships, Estates and Trusts," 49th Edition, introduces today's most recent tax laws as well as the important underlying concepts and policies. This leading resource thoroughly explains the taxation of corporations and the tax treatment of income earned by flow-through entities, including partnerships, S corporations, estates and trusts. Up-to-date coverage highlights the latest 2025 tax laws and reforms. Examples, summaries and recent tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review assist in study. This edition provides you and your students with online access to Intuit® ProConnect tax software, Checkpoint® Edge (Student Edition) from Thomson Reuters and the online learning platform CNOWv2.
What's New
- Stay informed with the latest 2025 tax changes and emerging developments. Our up-to-date content covers the most current tax legislation for business taxpayers.
- Access current tax software from Intuit® ProConnect and refine your skills with hands-on practice. Also, enhance your knowledge with interactive C.P.A. review questions from Becker Professional Education®.
- This edition's print and digital materials, including CNOWv2 online tools, work seamlessly to reinforce tax skills. Use them independently or in the classroom to master current tax concepts.
Features
- This edition's unique presentation integrates memorable, clear taxation examples throughout, making it easy for students to read and quickly understand even complex taxation concepts.
- Memorable learning videos correspond with practical applications to strengthen students' comprehension and ensure they understand how to complete end-of-chapter homework successfully.
- Explore practical tax scenarios at the start and end of each chapter. Big Picture: Tax Solutions for the Real World scenarios examine lives, careers and tax situations facing typical tax filers.
- Numerous proven learning features such as Ethics and Equity features, Global Tax Issues and Decision-Making Problems help readers strengthen professional skills.
- Help students gain hands-on experience with updated end-of-chapter computational exercises so they can apply what they’ve learned and reinforce specific learning objectives in each chapter.