This Tax Guide is an easy to use and understandable reference for anyone, including tax professionals, who prepare 2013 income tax returns. The Guide follows the flow of a tax return, from filing status and requirements through tax credits. It is primarily for use in preparing individual and small business tax returns, with chapters that include detailed discussions on employee travel and entertainment expenses, depreciation, and carrying on a trade or business as a sole proprietor, partnership, farmer, and S-Corporation. It also includes informative language and examples on classifying...

This is only the second year that the "Elkins Comprehensive Tax Guide" has been offered, and the 2015 Edition is considerably improved over last year's edition. First, it includes a new "Index," and second, the contents are entirely cross-referenced to other pages in the Guide, making it more user friendly. Also, the 2015 Edition has been expanded (over 175 pages have been added) by including more subject matter, as well as more and clearer explanations and examples. However, with all these improvements, the authors' goal to make this Guide the easiest to use, most understandable tax...