Federal Taxation: Basic Principles (2017)

CCH's Federal Taxation: Basic Principles is a popular first-level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex) . The book is also a favorite in distant learning, because of its clarity and direct approach--and it is also used in special programs like CFP courses. Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals. It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes. FOR ADOPTING TEACHERS:Instructors adopting Federal Taxation: Basic Principles also receive a looseleaf Instructor's Guide that includes the following helpful features: 1) Course outlines and AICPA Model Tax Curriculum outlines that show how the text can be used by teachers in various types of courses. 2) Summary of each chapter to provide the adopter with a quick view of what's covered and to facilitate course preparation and development of lesson plans. 3) Answers to both the Keystone Problems and End-of-Chapter Problems in each chapter in the book. 4) Testbank questions and answers that correspond to each chapter in the book. CCH's Classroom Advantage CD is also provided to adopting instructors. This CD provides additional teaching help, computer application and ease of use. The Classroom Advantage offers the following great features: 1) An electronic file of the entire Instructor's Guide, so teachers can access all the great information contained in the print Instructor's Guide at their office/home PC or on their laptop. 2) Respondus-ready and Microsoft® Word files of the Testbank questions created by the textbook authors for all chapters in the book. These files allow instructors to customize their own tests. 3) CCH's Computer Slide Presentations for each chapter that help enhance and facilitate class lectures and discussion.CCH offers a complete teaching package to support adopting instructors. When adopted in quantities of 10 or more, upon request and in addition to the Instructor's Guide and Classroom Advantage, adopting teachers will receive at no additional charge:A one-year subscription to CCH's Standard Federal Tax Reporter Online. Instructors can use their free CCH Internet tax research subscription for course preparation, classroom presentations, or in the accounting lab/library. The Internet Library keeps teachers completely abreast of recent legislation, cases, and other judicial developments. And, as a CCH Tax Research Network subscriber, teachers receive Tax Tracker News, CCH's daily customizable tax headline news service.Also available to adopters are the following helpful aids for both teachers and students: CCH® Study MATE is an online learning center for college students. The Study MATE Fundamental Topics library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Fundamental Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook.