This textbook provides a comprehensive overview of the U.S. federal tax system, focusing on individuals and business entities for the 2017 tax year. Authored by Cengage Learning, it aims to equip students and professionals with the knowledge necessary to navigate complex tax laws and regulations. The book covers essential tax concepts, forms, and compliance requirements, serving as a foundational resource for understanding taxation principles.

This text is recognized as a standard educational resource for understanding federal taxation. Its detailed coverage of both individual and business entity taxation makes it suitable for accounting and business law curricula. The focus on the 2017 tax year ensures relevance for contemporary study and practice.