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Income Tax Fundamentals 2017 (with H&R Block™ Premium & Business Access Code for Tax Filing Year 201 35e

ISBN-13: 9781305872738 / ISBN-10: 1305872738

Gerald E. Whittenburg, San Diego State University
Steven Gill, San Diego State University
Martha Altus-Buller, San Diego, California
Published by Cengage Learning, ©2017
Available Now

Discover a concise, practical, and time-tested introduction to the most important areas of tax law with INCOME TAX FUNDAMENTALS 2017. For more than 30 years, this book has led the market with a unique, clear, step-by-step workbook format that walks you through real examples using actual tax forms. With numerous study tools and powerful online resources, including CengageNOW™v2 online homework tool and professional tax software, INCOME TAX FUNDAMENTALS 2017 helps you master the knowledge and practical skills to become a successful tax preparer.


  • A WEALTH OF PROBLEMS AND PRACTICAL QUESTIONS OFFER HANDS-ON EXPERIENCE FOR STUDENTS. You can be sure your students are practicing with the latest tax information. This book’s proven end-of-chapter questions, tax return problems, and test bank problems all reflect the dozens of standard changes that result from yearly cost of living tax rate increases and phase-ins and phase-outs of tax benefits.
  • STUDENTS WORK WITH THE LATEST, PROFESSIONAL H&R BLOCK SOFTWARE. Your students have the opportunity to use actual H&R Block software for tax year 2016, which is available with each new copy of the book. Students are able to actually solve many of the 2016 Individual Income Tax Return problems in the book using this professional tool. The software is easy to master with many helpful features, including access to useful tips, calculators, and the most current tax information.
  • INTERNAL REVENUE CODE SECTIONS AND QUICK TAX REFERENCE GUIDE. Useful at-a-glance tools, including the Important Internal Revenue Code Sections and Quick Tax Reference Guide, feature critical information, such as the Tax Formula, provided in full color for easy reader reference.

1. The Individual Income Tax Return.
2. Gross Income and Exclusions.
3. Business Income and Expenses, Part I.
4. Business Income and Expenses, Part II.
5. Itemized Deductions and Other Incentives.
6. Credits and Special Taxes.
7. Accounting Periods and Methods and Depreciation.
8. Capital Gains and Losses.
9. Withholding, Estimated Payments, and Payroll Taxes.
10. Partnership Taxation.
11. The Corporate Income Tax.
12. Tax Administration and Tax Planning.
Appendix A: Tax Rate Schedules and Tax Tables.
Appendix B: Earned Income Credit Table.
Appendix C: Withholding Tables.
Appendix D: Additional Comprehensive Tax Return Problems.
Appendix E: Solutions to Self-Study Problems.
Glossary of Tax Terms.
List of Forms.
List of Schedules.
  • EXPANDED AFFORDABLE CARE ACT (ACA) COVERAGE ENSURES READER COMPREHENSION. Additional material in this edition further clarifies the ACA, giving readers a better understanding of this act and its impact on taxation. More schedules and worksheets typically necessary to complete a return by hand now appear in this edition to provide a better understanding of how the limitations and additional taxes work.
  • ADDITIONAL COVERAGE ADDRESSES EARNED INCOME TAX CREDIT (EIC) AND CHILDCARE TAX CREDIT. This edition examines the EIC as well as today’s Childcare Tax Credit in more detail to provide readers with key information as well as the details needed to most effectively prepare taxes.
  • INCREASED FOCUS ON EDUCATION CREDITS AND RETIREMENT SAVINGS FURTHER CLARIFIES THESE IMPORTANT AREAS OF CONSIDERATION. This edition’s presentation on education credits is now reorganized to better explain the tax savings available to students and others pursuing training. The retirement savings discussions have been reorganized to focus on benefits available to employees and those available to self-employed or small business owners.
  • NEW STUDENT-FRIENDLY DESIGN KEEPS READER INTEREST WHILE VISUALLY REINFORCING INFORMATION. An engaging, full-color design throughout this edition increases the book’s appeal and readability. Clear, colorful presentations throughout help increase comprehension.
  • CENGAGENOW™v2 PROVIDES ONLINE COURSE MANAGEMENT AND ENHANCED STUDENT LEARNING TOOLS. With its engaging learning and assessment tools, CengageNOW™v2 supports the entire student workflow, from motivation to mastery. For you, the instructor, CengageNOW™v2 continues to provide enhanced control and customization with additional opportunities to tailor the learning experience to improve outcomes. CengageNOW™v2 goes beyond memorization and basic homework practice to engage students using relevant multimedia study tools, detailed feedback, and assessment tools.
Gerald E. Whittenburg
On March 8, 2015, we unexpectedly lost our dear friend and co-author Gene Whittenburg. As the original author of INCOME TAX FUNDAMENTALS, Gene was critical in designing the forms-based approach that the book has used successfully for more than two decades. It is simply not possible to quantify the degree of our loss. Gene started his life in small-town Texas; entered the Navy; served his country in Vietnam, earned Bachelor’s, Master’s and Ph.D. degrees; and served as a distinguished faculty member at San Diego State University for almost 40 years. The outpouring of sorrow and gratitude from countless former students and colleagues are a wonderful tribute to Gene’s love and devotion to teaching. We intend to continue to honor Gene by upholding his standard of publishing excellence for many years to come.

Steven Gill
Steven Gill is an associate professor in the School of Accountancy. He received a BS in accounting from the University of Florida (Gainesville, FL) an MS in taxation from Northeastern University (Boston, MA), and a Ph.D. in accounting (University of Massachusetts 2008). Prior to entering academia, Dr. Gill worked twelve years in the field of accounting, including roles in public accounting, internal audit, corporate accounting, and, ultimately, vice president of finance. Dr. Gill's research interests include a concentration in taxation, including mutual funds and college savings ("529") plans and wider interests tax compliance. He has taught at both the undergraduate and graduate levels and his teaching interests include taxation and both financial and managerial accounting. In addition to co-authoring FEDERAL TAX RESEARCH, Dr. Gill is the author of INCOME TAX FUNDAMENTALS and an Editor on the 2018 SOUTH-WESTERN FEDERAL TAXATION series.

Martha Altus-Buller
Martha Altus-Buller is a CPA with more than 25 years of tax accounting experience. She attended Reed College in Portland, Oregon for two years, holds a B.A. in Mathematics from the University of California at San Diego and a M.S. in Accounting from San Diego State University. Ms. Altus Buller was awarded the Sells award for scoring among the top in the country on the May 1983 CPA exam. Her practical experience includes work as a tax manager for Arthur Young, now Ernst & Young, one of the Big 8 accounting firms at the time.