Federal Taxation

P R E N T I C E H A L L’ S F E D E R A L TA X AT I O N

2013
Individuals
EDITORS

THOMAS R. POPE
University of Kentucky

KENNETH E. ANDERSON
University of Tennessee

CONTRIBUTING AUTHORS

D. DALE BANDY
University of Central Florida

LEANN LUNA
University of Tennessee

N. ALLEN FORD
University of Kansas

TIMOTHY J. RUPERT
Northeastern University

ROBERT L. GARDNER
Brigham Young University

CHARLENE HENDERSON
Mississippi State University

RICHARD J. JOSEPH
Hult International Business School

MICHAEL S. SCHADEWALD
University of Wisconsin–Milwaukee

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VP, Editorial Director: Sally Yagan AVP/Editor-in-Chief: Donna Battista Acquisitions Editor: Victoria Warneck Product Development Manager: Ashley Santora Editorial Project Manager: Melissa Pellerano Editorial Project Manager: Christina Rumbaugh Editorial Assistant: Jane Avery Director of Marketing: Maggie Moylan Leen Marketing Manager: Alison Haskins Marketing Assistant: Ian Gold Senior Managing Editor: Nancy Fenton Senior Production Project Manager: Roberta Sherman Manufacturing Manager: Evelyn Beaton Manufacturing Buyer: Megan Cochran Cover Designer: Jill Lehan Art Director: Steve Frim Cover Image: Ryan Rodrick Beiler/Shutterstock Permissions Researcher: Jill Dougan Production Media Project Manager: John Cassar Media Product Manager: Sarah Peterson Full-Service Project Management: Diane Kohnen/S4Carlisle Publishing Services Composition: S4Carlisle Publishing Services Printer/Binder: Courier/Kendallville Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: 10/12 Sabon Credits: Copyright © 2010. American Institute of Certified Public Accountants, Inc. All rights reserved. Used or adapted with permission. Photo credits: chapter openers Dgrilla/Shutterstock;