Guide students through today's complex tax concepts as they gain an understanding of ever-changing tax laws with Maloney/Young/Nellen/Persellin's SOUTH-WESTERN FEDERAL TAXATION 2021: COMPREHENSIVE, 44E. This leading presentation thoroughly explains individual taxation; corporate taxation; taxes on financial statements and flow-through entities, including estates and trusts. Students examine the most current tax law as this edition highlights 2020 tax changes with complete coverage of the Tax Cuts and Jobs Act of 2017 and related guidance from the Treasury Department. Numerous examples, memorable summaries and tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills, while sample C.P.A. exam questions prepare students for the current exam. In addition to complete instructor support, each new book provides online access to Intuit® ProConnect tax software, Checkpoint® (Student Edition) from Thomson Reuters, CNOWv2 and MindTap Reader.