Fundamentals of Taxation, 2022 Edition

Fundamentals of Taxation emphasizes a hands-on approach to tax  education. It's a Taxation textbook designed to expose beginning tax  students to tax law, but to also teach the practical intricacies  involved in the preparation of tax forms and tax returns.

To  train tomorrow's tax preparers to handle the complex U.S. tax law, the  Fundamentals of Taxation author team has devised four primary teaching  advantages:
1. Organized to closely follow the IRS tax forms. Actual  tax forms are incorporated throughout the text, giving studentsthe  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, mixing practical and legal implications of
tax preparation.
3. Integration of an individual income tax software package (TaxACT).
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.