Fundamentals of Taxation for Individuals and Business Entities 2026 3rd edition by Carnes

Fundamentals of Taxation for Individuals and Business Entities 2026, 3rd Edition by Carnes presents a practical introduction to federal tax concepts affecting both personal and business decisions. Published by Wiley, the text covers taxable income, deductions, credits, property transactions, business entities, payroll issues, and tax planning considerations. Its coverage is structured to help students understand how tax rules apply to real situations involving individuals, corporations, partnerships, and other entities. Designed for taxation courses, this edition supports the development of analytical skills needed to interpret tax law and evaluate common compliance questions.