Taxation for Business Entities 2026 1st edition by Carnes

Taxation for Business Entities 2026, 1st edition by Carnes, published by Wiley, provides a focused introduction to federal tax concepts affecting corporations, partnerships, and other business organizations. Built for accounting and taxation courses, the text explains entity formation, income measurement, deductions, credits, property transactions, and compliance considerations in a business context. Its applied approach helps students connect tax rules to planning decisions and financial reporting implications. Clear examples and problem-oriented coverage support learners as they develop the analytical skills needed to evaluate tax consequences for different business structures.