Nellen/Young/Cripe/Lassar/Persellin/Cuccia’s "South-Western Federal Taxation 2026: Corporations, Partnerships, Estates and Trusts," 49th Edition, introduces today's most recent tax laws as well as the important underlying concepts and policies. This leading resource thoroughly explains the taxation of corporations and the tax treatment of income earned by flow-through entities, including partnerships, S corporations, estates and trusts. Up-to-date coverage highlights the latest 2025 tax laws and reforms. Examples, summaries and recent tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review assist in study. This edition provides you and your students with online access to Intuit® ProConnect tax software, Checkpoint® Edge (Student Edition) from Thomson Reuters and the online learning platform CNOWv2.