Taxation for Decision Makers, 2017 Edition Taxation for Decision Makers, 2017 Edition By Shirley Dennis-Escoffier and Karen Fortin The 2017 Edition of Taxation for Decision Makers covers basic taxation of individuals, corporations, S corporations, partnerships, and fiduciary entities, striking the perfect balance between concepts and details. This program is designed for a one-semester, introductory tax course at either the undergraduate or graduate level. The text introduces all tax topics on the CPA exam in only 12 chapters. The Wiley Engage learning platform for Taxation for Decision Makers delivers an ultimate customization experience not found in any other taxation offerings. Schedule a Demo Sign Up for a Test Drive Adopt WileyPLUS Want to learn more about WileyPLUS? Click Here Hear from our Authors What’s Inside About the Authors Table of Contents The Wiley Engage learning platform provides course customization. This platform is Moodle-based, mobile-ready, and completely customizable to restructure the chapter modules, add additional questions or resources, and copy and modify Wiley-authored questions. Wiley E-Text: Powered by VitalSource ® makes learning flexible. The Wiley E-Text is integrated into the online course platform and also available to download for offline use. This flexibility gives students access to course content anytime, anywhere. A variety of question types reach all types of learners. Question types include practice tests, end-of-chapter questions, and test banks, which have multiple-choice, true-false, essay, multi-part, matching, text entry, text entry numeric, and algorithmic question types. All questions include feedback and information for graders. Numeric questions include a tolerance. Shirley Dennis-Escoffier is an associate professor at the University of Miami, where she teaches both graduate and undergraduate tax classes. She received her Ph.D. from the University of Miami (UM) and returned to UM after teaching at the University of Hawaii and California State University in Hayward. She is a Certified Public Accountant licensed to practice in Florida. She was a former president of the American Taxation Association and remains actively involved with the American Institute of Certified Public Accountants. She has received several teaching awards and published numerous articles in tax and accounting journals. Shirley is the recipient of an Ernst & Young Foundation tax research grant. Karen A. Fortin retired from her position as Professor of Accounting and Taxation at the University of Baltimore, where she had been Department Chair and taught graduate and undergraduate tax classes in both the Business School and the Law School. She received her Ph.D. from the University of South Carolina and held teaching positions at the University of Wisconsin-Milwaukee and the University of Miami. She was a Wisconsin Certified Public Accountant and a recipient of a Sells Award. During her teaching years, she was active in the American Taxation Association and the American Accounting Association as an editor, reviewer, and chairperson for numerous events. She has published numerous articles in tax and accounting journals and has co-authored and edited a number of textbooks. Part I: Introduction to Taxation and Its Environment Chapter 1: An Introduction to TaxationChapter 2: The Tax Practice Environment Part 2: Income and Expense Determination Chapter 3: Determining Gross IncomeChapter 4: Employee CompensationChapter 5: Income Taxation of IndividualsChapter 6: Business Expenses Part 3: Property Concepts and Transactions Chapter 7: Property Acquisitions and Cost Recovery DeductionsChapter 8: Property DispositionsChapter 9: Tax-Deferred Exchanges Part 4: Business Taxation Chapter 10: Taxation of CorporationsChapter 11: Sole Proprietorships and Flow-Through Entities Part 5: Taxation of Individuals Chapter 12: Wealth Transfer Taxes Appendix A: Tax Rate Tables Wiley Team for Success. Dedicated to Student Achievement. The Team for Success authors are dedicated to ensuring that all of their Accounting titles are accessible to students, current, accurate, and have a consistent voice and pedagogy from introductory accounting to the intermediate level. Millions of students worldwide have learned from their exceptional resources—and now students are getting real results using ORION Adaptive Practice available in WileyPLUS for Accounting.