Nellen/Cuccia/Persellin/Young’s SOUTH-WESTERN FEDERAL TAXATION 2025: ESSENTIALS OF TAXATION: INDIVIDUALS AND BUSINESS ENTITIES, 28th Edition, introduces today's most recent and important tax laws as well as critical underlying concepts and policies. This edition explains the taxation of individuals and corporations, as well as taxes for income earned by flow-through entities, including partnerships, S corporations, estates and trusts. Revisions highlight the latest 2024 tax laws and reforms while current examples, updated summaries and recent tax scenarios clarify concepts and sharpen skills. Practice questions from Becker C.P.A. Exam Review further prepare students. In addition to complete instructor support, this brief edition provides online access to Intuit® ProConnect tax software, Checkpoint® Edge (Student Edition) from Thomson Reuters and the online learning platform CNOWv2.