{"id":6089,"date":"2022-03-09T09:34:23","date_gmt":"2022-03-09T14:34:23","guid":{"rendered":"https:\/\/van-griner.com\/?page_id=6089"},"modified":"2023-12-08T11:00:50","modified_gmt":"2023-12-08T16:00:50","slug":"ftax2021","status":"publish","type":"page","link":"https:\/\/van-griner.com\/ftax2021\/","title":{"rendered":"Pratt & Kulsrud – FTAX 2021"},"content":{"rendered":"

[vc_row][vc_column][vc_tta_tabs style=”modern” active_section=”1″ el_class=”tabs-condensed”][vc_tta_section title=”Purchase” tab_id=”1631198786212-087bd352-7282″][vc_column_text]<\/p>\n

Federal Taxation 2021<\/h2>\n

\"\"<\/h4>\n

James W. Pratt\u00a0<\/strong>University of Houston
\nWilliam N. Kulsrud\u00a0<\/strong>Indiana University
\nISBN-13:\u00a0<\/strong>978-1-61740-791-8<\/p>\n

1,552\u00a0Pages; Hardcover Book<\/p>\n

lncludes TaxActTM<\/sup>\u00a0Software Download<\/p>\n

Purchase Today<\/strong><\/span><\/p>\n

–\u00a0Printed Book<\/a>: $261.75<\/p>\n

–\u00a0Study Guide<\/a>: $47.75<\/p>\n

[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Authors” tab_id=”1629474847990-97552d4e-d311″][vc_column_text]James W. Pratt<\/em><\/strong>
\nProfessor Emeritus at University of Houston<\/p>\n

James W. (Jim) Pratt is a Professor Emeritus of Accountancy & Taxation at the University of Houston\u2019s C.T. Bauer College of Business. Jim joined the faculty in 1972 after receiving his doctorate degree from the University of Southern California. He has published articles in leading professional journals, such as the\u00a0Journal of Accountancy, Journal of Taxation<\/em>,\u00a0Journal of Corporate Taxation, Journal of Partnership Taxation,<\/em>\u00a0and\u00a0The Tax Adviser.<\/em>\u00a0In addition to his contributions as an author and editor, Jim has received several awards for outstanding teaching. He has also taught in continuing professional education programs for more than 40 years and has served as a tax training consultant for several national and local accounting firms.<\/p>\n

William N. Kulsrud<\/em><\/strong>
\nProfessor Emeritus at Indiana University<\/p>\n

William N. (Bill) Kulsrud is a Professor Emeritus of Accounting at the Kelley School of Business of Indiana University, Indianapolis\/Bloomington, and formerly served as Chair of the Master of Science in Accounting and Master of Science in Taxation programs. Bill joined the faculty in 1979 after receiving his Ph.D. from the University of Texas. He has published numerous articles, which have appeared in leading professional journals such as the\u00a0Journal of Taxation, Journal of Corporate Taxation, The Tax Adviser, Taxation for Accountants,\u00a0<\/em>and\u00a0Taxes<\/em>\u2014The Tax Magazine.<\/em>\u00a0In addition to his contributions as an author and editor, Bill has received many awards for outstanding teaching. In 1990, he was named Accounting Educator of the Year by the Indiana C.P.A. Society. He has also taught hundreds of professional education programs for national and local accounting firms and has developed materials used in their continuing education programs. Bill and author Steve Thompson founded National Tax Education, which provides continuing education for tax professionals throughout the country.<\/p>\n

Hughlene Burton<\/em><\/strong>
\nUniversity of North Carolina, Charlotte<\/p>\n

Hughlene Burton is an Associate Professor of Accounting. She received her BS in Accounting from Wake Forest University and her Ph.D. from the University of Alabama. She is the former Director of the Turner School of Accountancy. She is a CPA and joined the Belk College of Business in 1996. Before joining academia, she was a tax manager with EY in Charlotte and Greensboro. Her research interests include corporate integration, tax policy, and corporate and international tax issues.<\/p>\n

<\/div>\n

Contributing Authors<\/strong><\/p>\n

Hughlene A. Burton, Ph.D., C.P.A.\u00a0University of North Carolina at Charlotte<\/em>
\nChristine C. Cheng, Ph.D.\u00a0University of Mississippi<\/em>
\nRamon Fernandez, M.B.A., C.P.A., C.F.P.\u00ae<\/sup>\u00a0University of St. Thomas (TX)<\/em>
\nRobert W. Jamison, Ph.D., C.P.A.\u00a0Indiana University<\/em>
\nWilliam N. Kulsrud, Ph.D., C.P.A.\u00a0Indiana University<\/em>
\nNathan Oestreich, Ph.D., C.P.A.\u00a0San Diego State University<\/em>
\nJames W. Pratt, D.B.A., C.P.A.\u00a0University of Houston<\/em>
\nRoby B. Sawyers, Ph.D., C.P.A.\u00a0North Carolina State University<\/em>
\nEdward J. Schnee, Ph.D., C.P.A.\u00a0University of Alabama<\/em>
\nSteven C. Thompson, Ph.D., C.P.A.\u00a0Texas State University<\/em>
\nAmy J.N. Yurko, J.D., Ph.D.\u00a0Duquesne University<\/em>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”About” tab_id=”1629475566085-27607a21-71d3″][vc_column_text]<\/p>\n

Federal Taxation 2021<\/h2>\n

\"\"<\/h4>\n

James W. Pratt\u00a0<\/strong>University of Houston
\nWilliam N. Kulsrud\u00a0<\/strong>Indiana University
\nISBN-13:\u00a0<\/strong>978-1-61740-791-8<\/p>\n

1,552\u00a0Pages; Hardcover Book<\/p>\n

lncludes TaxActTM<\/sup>\u00a0Software Download<\/p>\n

Purchase Today<\/strong><\/span><\/p>\n

–\u00a0Printed Book<\/a>: $261.75<\/p>\n

–\u00a0Study Guide<\/a>: $47.75<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

<\/h3>\n

About the Product<\/h3>\n

To offer maximum flexibility in your course, Pratt & Kulsrud\u2019s\u00a0Federal Taxation<\/em>\u00a0not only focuses on the federal income taxation of individuals, it also covers topics such as the income taxation of regular corporations and shareholders; the taxation of partnerships and S corporations; federal estate and gift taxation; the income taxation of estates, trusts, and beneficiaries; and the major aspects of family tax planning. Includes TaxAct desktop software and Electronic Homework.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Contents” tab_id=”1629474969222-1646f494-0a70″][vc_column_text]<\/p>\n

Table of Contents<\/h3>\n

Part 1 Introduction to the Federal Tax System<\/strong><\/h4>\n

Chapter 1\u00a0\u2014\u00a0An Overview of Federal Taxation<\/p>\n

Chapter 2\u00a0\u2014\u00a0Tax Practice and Research<\/p>\n

Chapter 3\u00a0\u2014\u00a0Taxable Entities; Tax Formula; Introduction to Property Transactions<\/p>\n

Chapter 4\u00a0\u2014\u00a0Personal and Dependency Exemptions; Filing Status; Determination of Tax
\nfor an Individual;\u00a0Filing Requirements<\/p>\n

Part 2 Gross Income<\/strong><\/h4>\n

Chapter 5\u00a0\u2014\u00a0Gross Income<\/p>\n

Chapter 6\u00a0\u2014 Gross Income: Inclusions and Exclusions<\/p>\n

Part 3 Deductions and Losses<\/strong><\/h4>\n

Chapter 7\u00a0\u2014\u00a0Overview of Deductions and Losses<\/p>\n

Chapter 8\u00a0\u2014\u00a0Employee Business Expenses<\/p>\n

Chapter 9\u00a0\u2014\u00a0Capital Recovery: Depreciation, Amortization, and Depletion<\/p>\n

Chapter 10\u00a0\u2014\u00a0Certain Business Deductions and Losses<\/p>\n

Chapter 11\u00a0\u2014\u00a0Itemized Deductions<\/p>\n

Chapter 12\u00a0\u2014\u00a0Deductions for Certain Investment Expenses and Losses<\/p>\n

Part 4 Alternative Minimum Tax and Tax Credits<\/strong><\/h4>\n

Chapter 13\u00a0\u2014\u00a0The Alternative Minimum Tax and Tax Credits<\/p>\n

Part 5 Property Transactions<\/strong><\/h4>\n

Chapter 14\u00a0\u2014\u00a0Property Transactions: Basis Determination and Recognition of Gain or Loss<\/p>\n

Chapter 15\u00a0\u2014\u00a0Nontaxable Exchanges<\/p>\n

Chapter 16\u00a0\u2014\u00a0Property Transactions: Capital Gains and Losses<\/p>\n

Chapter 17\u00a0\u2014\u00a0Property Transactions: Dispositions of Trade or Business Property<\/p>\n

Part 6 Employee Compensation and Retirement Plans<\/strong><\/h4>\n

Chapter 18\u00a0\u2014\u00a0Employee Compensation and Retirement Plans<\/p>\n

Part 7 Corporate Taxation<\/strong><\/h4>\n

Chapter 19\u00a0\u2014\u00a0Corporations: Formation and Operation<\/p>\n

Chapter 20\u00a0\u2014\u00a0Corporate Distributions, Redemptions and Liquidations<\/p>\n

Chapter 21\u00a0\u2014\u00a0Taxation of Corporate Accumulations<\/p>\n

Part 8 Flow-Through Entities<\/strong><\/h4>\n

Chapter 22\u00a0\u2014\u00a0Taxation of Partnerships and Partners<\/p>\n

Chapter 23\u00a0\u2014\u00a0S Corporations<\/p>\n

Part 9 Family Tax Planning<\/strong><\/h4>\n

Chapter 24\u00a0\u2014\u00a0The Federal Transfer Taxes<\/p>\n

Chapter 25\u00a0\u2014\u00a0Income Taxation of Estates and Trusts<\/p>\n

Chapter 26\u00a0\u2014\u00a0Family Tax Planning<\/p>\n

Appendices<\/strong><\/h4>\n

Appendix A\u00a0\u2014\u00a0Tax Rate Schedules and Tables<\/p>\n

Appendix B\u00a0\u2014\u00a0Tax Forms<\/p>\n

Appendix C\u00a0\u2014\u00a0Modified ACRS Tables<\/p>\n

Appendix D\u00a0\u2014\u00a0Continuous Individual Tax Return Problems and Three Comprehensive
\nIndividual Tax Return Problems for 2020<\/p>\n

Appendix E\u00a0\u2014\u00a0Glossary of Tax Terms<\/p>\n

Index<\/p>\n

Quick Reference[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”Features” tab_id=”1630591555137-07de3132-865e”][vc_column_text]<\/p>\n

Features<\/h3>\n