Master today's current tax concepts and tax law with Nellen/Young/Cripe/Lassar/Persellin/Cuccia's "South-Western Federal Taxation 2026: Corporations, Partnerships, Estates and Trusts," 49th Edition, and accompanying professional tax software. Updates emphasize tax changes impacting corporations, partnerships, estates, trusts and financial statements. Examine updates and reforms to 2025 tax laws as well as emerging developments. Recent examples, summaries and tax scenarios clarify concepts and sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Review also help you study. Each book includes access to Intuit ProConnect tax software, Checkpoint Edge (Student Edition) from Thomson Reuters and CNOWv2. Use this introduction to prepare for the C.P.A. exam, Enrolled Agent exam or further your career in tax accounting, financial reporting or auditing.
Cripe, Brad: - Bradrick M. Cripe, Ph.D., CPA, is Presidential Teaching Professor and the Donald E. Kieso Endowed Chair of Accountancy at Northern Illinois University. He is a graduate of New Mexico State University (BA, BCJ.and M.Acc.) and the University of Nebraska-Lincoln (Ph.D.). Prior to receiving his Ph.D. in 2006, he worked on the tax staff of a Big 4 accounting firm. Professor Cripe teaches courses in taxation and business strategy, corporate taxation, international taxation and advanced issues in taxation. He has published in The Accounting Review, Issues in Accounting Education, Journal of Accountancy, Tax Notes and other academic and practitioner journals.
Lassar, Sharon: - Sharon S. Lassar, Ph.D., CPA (Florida), is the John J. Gilbert Professor and Director of the School of Accountancy at The University of Denver. Dr. Lassar earned her Ph.D. at the University of Southern California, her Master of Taxation at Bentley University and her Bachelor's in Accounting from West Virginia University. Prior to joining the University of Denver, Dr. Lassar was Director of the School of Accounting at Florida International University and previously served on the faculties of Florida Atlantic University and the University of Arizona. She began her career with a Big 4 firm. Dr. Lassar has served the profession in many ways, most recently as a member of the AICPA Council. Dr. Lassar is a past president of the Accounting Programs Leadership Group and Past Chair of the Colorado Society of CPAs. Dr. Lassar also served on the Accounting Accreditation Task Force of AACSB International whose work resulted in new standards for accreditation, the hallmark of them being fully engaging practitioners in the accreditation process.
Nellen, Annette: - Annette Nellen, J.D., CPA, CGMA, directs San Jose State University's graduate tax program (MST) and teaches courses in tax research, tax fundamentals, accounting methods, property transactions, employment tax, ethics, leadership and tax policy. Professor Nellen is a graduate of CSU Northridge, Pepperdine (MBA) and Loyola Law School. Prior to joining SJSU in 1990, she was with a Big 4 firm and the IRS. At SJSU, Professor Nellen is a recipient of the Outstanding Professor and Distinguished Service Awards. Professor Nellen is an active member of the tax sections of the AICPA and American Bar Association, including chairing the AICPA Virtual Currency Task Force. In 2013, she received the AICPA Arthur J. Dixon Memorial Award, the highest award given by the accounting profession in the area of taxation. Professor Nellen is the author of Bloomberg BNA Tax Portfolio, Amortization of Intangibles. She has published numerous articles in the AICPA Tax Insider, Tax Adviser, Tax Notes State and The Journal of Accountancy. She is a research fellow with the Silicon Valley Institute for Regional Studies. Professor Nellen has testified before the House Ways and Means, Senate Finance Committees and other committees on Federal and state tax reform. Professor Nellen maintains the 21st Century Taxation Website and blog (21stcenturytaxation.com) as well as websites on tax policy and reform, virtual currency and state tax issues (sjsu.edu/people/annette.nellen/).
Persellin, Mark: - Mark B. Persellin, Ph.D., CPA, CFP, is the Ray and Dorothy Berend Professor of Accounting at St. Mary's University. He is a graduate of the University of Arizona (BS), the University of Texas at Austin (MPA in Taxation) and the University of Houston (Ph.D.). He teaches personal income tax, business income tax and research in federal taxation. Prior to joining St. Mary's University in 1991, Professor Persellin taught at Florida Atlantic University and Southwest Texas University (Texas State University) and worked on the tax staff of a Big 4 firm. His research has been published in numerous academic and professional journals, including The Journal of the American Taxation Association, The Accounting Educators' Journal, The Tax Adviser, The CPA Journal, Journal of Taxation, Corporate Taxation, The Tax Executive, TAXES--The Tax Magazine, Journal of International Taxation and Practical Tax Strategies. In 2003, Professor Persellin established the St. Mary's University Volunteer Income Tax Assistance (VITA) site and he continues to serve as a trainer and reviewer at the site.
Young, James: - James C. Young is the PwC Professor of Accountancy Emeritus at Northern Illinois University. A graduate of Ferris State University (BS) and Michigan State University (MBA and Ph.D.), Jim's research focuses on taxpayer responses to the income tax using archival data. His dissertation received the PricewaterhouseCoopers/American Taxation Association Dissertation Award, and his subsequent research has received funding from a number of organizations, including the Ernst & Young Foundation Tax Research Grant Program. His work has been published in a variety of academic and professional journals, including the National Tax Journal, The Journal of the American Taxation Association and Tax Notes. Jim is a Northern Illinois University Distinguished Professor, received the Illinois CPA Society Outstanding Accounting Educator Award in 2012 and has received university teaching awards from Northern Illinois University, George Mason University and Michigan State University.
