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, TABLE OF CONTENTS
Solutions Manual: Pearson’s Federal Taxation 2026: Individuals
Authors: Mitchell Franklin, Luke Richardson, Thomas Pope, Timothy Rupert
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Chapter 1: An Introduction to Taxation
Chapter 2: Determination of Tax
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Chapter 3: Gross Income: Inclusions
Chapter 4: Gross Income: Exclusions
Chapter 5: Property Transactions: Capital Gains and Losses
Chapter 6: Deductions and Losses
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Chapter 7: Business Expenses and Deferred Compensation
Chapter 8: Itemized Deductions
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Chapter 9: Losses and Bad Debts
Chapter 10: Depreciation, Cost Recovery, Amortization, and Depletion
Chapter 11: Accounting Periods and Methods
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Chapter 12: Property Transactions: Nontaxable Exchanges
Chapter 13: Property Transactions: Section 1231 and Recapture
Chapter 14: Special Tax Computation Methods, Tax Credits, and Payment of Tax
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Chapter 15: Tax Research
Chapter 16: Corporations
Chapter 17: Partnerships and S Corporations
Chapter 18: Taxes and Investment Planning
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, Pearson’s
Federal Taxation 2026
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Individuals
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Mitchell Franklin
Luke E. Richardson
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Thomas R. Pope, Timothy J. Rupert, David S. Hulse
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, TABLE OF CONTENTS
Chapter No. Chapter Title Page No.
Preface iii
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I:1 An Introduction to Taxation I:1-1
I:2 Determination of Tax I:2-1
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I:3 Gross Income: Inclusions I:3-1
I:4 Gross Income: Exclusions I:4-1
I:5 Property Transactions: Capital Gains and Losses I:5-1
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I:6 Deductions and Losses I:6-1
I:7 Business Expenses and Deferred Compensation I:7-1
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I:8 Itemized Deductions I:8-1
I:9 Losses and Bad Debts I:9-1
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Depreciation, Cost Recovery, Amortization, and
I:10 I:10-1
Depletion
I:11 Accounting Periods and Methods I:11-1
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I:12 Property Transactions: Nontaxable Exchanges I:12-1
I:13 Property Transactions: Section 1231 and Recapture I:13-1
Special Tax Computation Methods, Tax Credits, and
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I:14 I:14-1
Payment of Tax
I:15 Tax Research I:15-1
I:16 Corporations I:16-1
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I:17 Partnerships and S Corporations I:17-1
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I:18 Taxes and Investment Planning I:18-1
Summary of Question and Problem Revisions I:SQR-1
Copyright © 2026 Pearson Education, Inc.
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