PassKey Review: Federal Taxation of Individuals, Textbook Edition 2014 (PassKey Learning Systems) by Richard Gramkow

Completely updated for tax year 2013 and designed for use throughout 2014 in college classrooms, adult study courses, and specialty tax preparation classes. PassKey provides a comprehensive overview of individual taxation in the United States. Using simple-to-understand language and numerous concrete examples, PassKey helps demystify complex concepts, even for students with no prior exposure to tax law. Topics • Taxable and nontaxable income • Capital gain and loss • Deductions and credits • Dispositions of property • Filing requirements • Exemptions • The IRS collection, audit, and appeals process • Tax provisions of the Affordable Care Act The end of each unit includes review questions that instructors may assign as homework, or students may use to test themselves. A separate instructor’s guide is available from the publisher with answers and detailed explanations.