South - Western Federal Taxation 2026 - Corporations Partnerships Estates and Trusts 49th edition by Nellen

South-Western Federal Taxation 2026: Corporations, Partnerships, Estates and Trusts, 49th edition by Nellen, from Cengage, focuses on the federal tax rules affecting business and fiduciary entities. Intended for advanced taxation and accounting courses, the book examines corporate formations, operations, distributions, reorganizations, S corporations, partnerships, estate and gift taxation, and trust income taxation. Its applied approach helps students move beyond memorizing rules to analyzing transactions, identifying tax consequences, and considering planning alternatives. Clear organization and current coverage make this edition a useful reference for learners developing professional tax research and compliance skills.