Whittenburg Gerald E., Altus-Buller Martha. Income Tax Fundamentals
Подождите немного. Документ загружается.
vii
Income Tax Fundamentals
Delivers Proven End-of-Chapter Strengths
t The pages are perforated, allowing students to complete end-of-chapter problems and
submit them for homework. Students can also tear out tax forms as needed.
t
Several question types ensure a variety of assignment options:
t Multiple-Choice Questions
t Problems
t Comprehensive Problems
t Cumulative Software Problems give students the flexibility to use multiple resources,
such as the tax forms within the book, H&R Block At Home™, or alternative tax
preparation software.
t High-interest tax facts within
“Would You Believe?” sections
grab students’ attention with
interesting asides, including
captivating facts and stories
about tax laws and preparation.
t /FX-BX"MFSU boxes
throughout the text draw
students’ attention to
specific areas affected by
new tax legislation.
r standard
($ ,400 plus $1,100 for Bob being 65 years or
older and another $1,100 for Mary’s blindness). N
For 2008 and 2009, and likely 2010 if the law is extended as expected, taxpayers
are allowed an addition to the standard deduction amounts shown above if
they paid property taxes on a principal residence. The additional standard
deduction amount is limited to the lesser of $500 ($1,000 for joint filers) or
real estate taxes paid. This addition to the standard deduction is covered
more fully in Chapter 5. Please see the Whittenburg Web site for information
on laws pending as we go to press.
Required: Combi
from Chapters 1–7 and complete a revise d 2010 tax
is payable. This completes the Group 4 multichapter case.
The size of the tax code has grown from around 400,000 words in 1955
to over 1,300,000 words today. Yale Law Professor Michael J. Graetz is
quoted in a Wall Street Journal Tax Report as saying, ‘‘The tax code is
now more than six times longer than Tolstoy’s War and Peace and con-
siderably harder to parse.’’
xes
d
t
Hi
Hi
g
g
“W
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
Instructor’s Resource CD
Find all of the key instructor resources at your fingertips with this comprehensive CD that provides the Instructor’s
.BOVBM-FDUVSF/PUFT4PMVUJPOT.BOVBM5FTU#BOL1PXFS1PJOU
®
presentation slides, and ExamView
®
all in one place.
The Test Bank has more than 1,400 questions. [ISBN-10: 0-538-47275-8 / ISBN-13: 978-0-538-47275-3]
Solutions Manual with Test Bank
Find all of the solutions you need to grade efficiently with this printed manual that offers detailed solutions to the
problems in the text as well as proven test questions. [ISBN-10: 0-538-47176-X / ISBN-13: 978-0-538-47176-3]
The authors wish to thank the following supplement authors and veriers for their most valuable suggestions and support:
In addition, gratitude is expressed to Alan Amundsen, Carol Schachner, Kathleen Smith, and Steve Smith for their expert
assistance reviewing chapters of this text. The authors would also like to thank Jim Clarkson of San Jacinto College South (Houston,
TX) for the IRS information in Chapter 12. We also appreciate Susan Snow Davis from Green River Community College, who wrote
the helpful guide about how to use H&R Block At Home™ in the tax course, which may be found on the companion Web site.
We appreciate your continued support in advising us of any revisions or corrections you feel are appropriate.
Gerald E. Whittenburg
Martha Altus-Buller
viii
Digital Tools Enhance Student Understanding
The Companion Web site offers—at no additional cost— study resources for students and a place for instructors to
access teaching material. The Web site provides instructor password-protected access to the Solutions Manual with
5FTU#BOL*OTUSVDUPS1PXFS1PJOU¥QSFTFOUBUJPOTMJEFT-FDUVSF/PUFTBOE5BY3FUVSO4PMVUJPOTVTJOH)3#MPDL"U
Home™. To access additional course materials and companion resources, please visit www.cengagebrain.com. At the
CengageBrain.com home page, fill in the ISBN of your title (from the back cover of your book) using the search box at
the top of the page. This will take you to the product page where free companion resources can be found.
*OUFSBDUJWF0OMJOF2VJ[[FT give students instant feedback on progress and reinforce key concepts covered in the text.
Twenty interactive quiz questions for each chapter are available.
RELIABLE INSTRUCTOR RESOURCES ARE CONVENIENT AND ACCURATE
H&R Block At Home™ is included as a complimentary CD with each new textbook. H&R Block
At Home™ is available for installation in your campus computer lab. A guide on how to use
H&R Block At Home™ is available at the companion Web site.
Robust WebTutor
TM
on WebCT
®
and Blackboard
®
course
management systems provide a wealth of online tools
modified from the textbook’s companion Web site to give you
efficient methods for seamlessly preparing coursework and
communicating with your students.
The South-Western taxation team has developed a Community Web site where instructors can sign up to receive
resources on an annual basis as well as legislative updates and teaching tips. Visit www.cengage.com/community/
taxation for more information!
ACKNOWLEDGMENTS
D. Elizabeth Stone Atkins—High Point University, High Point, NC
David Candelaria—Mt. San Jacinto College, Menifee, CA
Susan Davis—Green River Community College, Auburn, WA
Pennie Eddy— Appalachian Technical College
Bernie Hill—Adjunct Professor, Pima Community College, Tucson, AZ;
Retired Instructor, Spokane Falls Community College, Spokane, WA
Merrily Hoffman—San Jacinto College Central, Pasadena, TX
Larry Maurer—Santa Ana Unied School District, Santa Ana, CA
Paul Shinal—Cayga Community College, Auburn, NY
Lisa Swallow—The University of Montana, College of Technology,
Missoula, MT
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
Gerald E. Whittenburg is a professor of accounting and taxation at San Diego State University. He received his
Ph.D. from the University of Houston. Dr. Whittenburg’s professional designations include Certified Public Accountant,
Certified Management Accountant, and Enrolled Agent. Dr. Whittenburg’s research interests have focused on corporate and
individual taxation, as well as the tax research process. His articles on these and other topics have appeared in such journals as
the Accounting Review, Advances in Taxation, Journal of Taxation, Taxation for Accountants, Taxes, Management Accounting, Practical
Tax Strategies, Journal of Taxation of Investments, Valuation Strategies, Journal of Small Business Strategy, Journal of Taxation of Financial
Institutions, The Tax Adviser, Tax Notes, Real Estate Accounting and Taxation, and Journal of Accounting Education. Dr. Whittenburg
has authored several tax textbooks, including Income Tax Fundamentals, California Income Tax Fundamentals, and Federal Tax
Research. Dr. Whittenburg’s books are used in more than 300 colleges and universities throughout the United States. He
received a California State University (CSU) Trustee’s Outstanding Faculty Award in 1991. This award was competitive across
the entire 20-campus CSU system. Dr. Whittenburg was a visiting scholar at the University of Adelaide (Australia) in 1999 and
2005. In 2003, he received a Fulbright Senior Specialist grant at the Academy of Tax Services of Ukraine. While in Ukraine, he
lectured students and conferred with the faculty and staff on income taxation in the United States.
Martha Altus-Buller is a CPA with her own tax practice in San Diego, California. She attended Reed College in
Portland, Oregon, for two years, and holds a BA in Mathematics from the University of California at San Diego and an MS in
Accounting from San Diego State University. She won a Sells award for scoring among the top in the country on the May 1983
CPA exam. Her practical experience includes work as a tax manager for Arthur Young, now Ernst & Young, one of the (then)
Big 8 accounting firms, and more than 25 years of full-time practice in tax accounting.
ix
Roberto Alas, St. Augustine College
Anna Alexander, Caldwell Community College & Technical Institute
Terry Anderson, Golden West College
Graham Bauerle, Community College of Vermont
Edward Bealle, Delgado Community College - City Park
Allen Beaton, Minnesota State Community and Technical College
Margaret Black, San Jacinto College North
Felicia Duque Black, Van Nuys, CA
James Boland, Columbia College
Jerold Braun, Daytona State College
Sharon J. Brown, Randolph Community College
Earl B. Butler, Broward College
Joe Chandler III, Forsyth Technical Community College
Amy Chataginer, Mississippi Gulf Coast Community College
Steven Christian, Jackson Community College
Marilyn Ciolino, Delgado Community College
John M. Daugherty, Pitt Community College
Judy Daulton, Piedmont Technical College
Patricia Davis, Keystone College
Peggy DeJong, Kirkwood Community College
Vicky Dominguez, College of Southern Nevada
Toiya Evans, South Piedmont Community College
Brenda Fowler, Alamance Community College
Charles Gaiser, Brunswick Community College
Michael Gallagher, Deance College
Michael Gough, DeAnza College
Michelle Grant, Bossier Parish Community College
Tim Green, North Georgia Technical College
Joyce Grifn, Kansas City Kansas Community College
Steve Groves, Ivy Tech Community College
Becky Hancock, El Paso Community College
Marilyn Headrick, Lincoln University of Missouri
Larry Heldreth, Danville Community College
Peggy Helms, Wayne Community College
Kari A. Huber, Miami University
Norma J. Hunting, Heald College & Chabot College
Kelly Icard, Middle Georgia Technical College
Paul Johnson, Mississippi Gulf Coast Community College
Larry Jones, Oakland University
Joseph Joniec, Ivy Tech Community College
Karen Kettelson, Western Technical College
Suzanne Laudadio, Durham Technical Community College
Vanessa May, Louisiana Technical College, Lafayette
Alfonsina Minchella, Roxbury Community College
Raj Mohan, Baltimore City Community College - Harbor Campus
Angela Deaton Mott, Northeast Mississippi Community College
Cathy Nash, DeKalb Technical College
Patricia Diane Nipper, Southside VA Community College
Jon Nitschke, Montana State University
Ron O’Brien, Fayetteville Technical Community College
Marie Pellizzari, Lebanon College
Joel C. Peralto, Hawaii Community College
Deborah Reed, Community College of Beaver County
John Ribezzo, Community College of Rhode Island
Susan Robertson, Saddleback College
Larry Sayler, Greenville College
Stanley Self, East Texas Baptist University
Dennis Sheridan, Fayetteville Technical Community College
Dennis Skea, Dutchess Community College
Warren Smock, Ivy Tech Community College
Kari. Smoker,
St. John Fisher College
Champ Soncrant, Champlain College
Barbara L. Squires, Corning Community College
Blair Staley, Bloomsburg University of Pennsylvania
Mike Trebesh, Lansing Community College
Lana Tuss, Chemeketa Community College
Aaron Tyk, Touro College
Kim Van Vleet, St. Martin’s University
Alan Viersen, Miramar College
Jean Wells, Howard University
Mary Ann Whitehurst, Grifn Technical College
ABOUT THE AUTHORS
REVIEWERS
ix
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
ITEMIZED
DEDUCTIONS
OR STANDARD
DEDUCTION
§
1.5,
§
2.2,
§
6.9,
§
8.4
§ 6.8
§ 6.5
§ 6.3
§ 6.1
§ 6.7
§ 6.6
§ 9.6
§ 3.6
§ 9.8
TAXABLE INCOME
TAX BEFORE CREDITS
& OTHER TAXES
TOTAL CREDITS
TOTAL TAX
§
1.7, Chapter 5
§ 1.6, § 5.7
PAYMENTS
REFUND
-OR-
AMOUNT DUE
AGI
§
6.2
§ 1.5
§ 9.3
§ 9.1, Chapter 1
§ 9.2, Chapter 1
§ 1.4
Chapter 6 Overview
§ 6.4
§ 6.4
§
3.8
xi
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
This book includes many short sections with examples to illustrate key points. After reading each
section, including the examples, answer the Self-Study Problem at the end. You can find the
solutions to the Self-Study Problems at the end of the text to check your accuracy. Use this
performance to measure your understanding, and re-read the section if needed. Many key tax
terms are defined in the glossary, which will help improve your overall comprehension.
USING TAX SOFTWARE
Numerous tax return problems in the text can be solved using either tax preparation software or
hand preparation. The popular software, H&R Block At Home™, is included as a CD with the
text. A student guide to H&R Block At Home™ is provided at the companion Web site. Your college
may offer additional tax preparation software, such as Intuit’s ProSeries
®
, but remember that you
can always work the problems by hand.
USING THE FEATURE “WOULD YOU SIGN THIS TAX RETURN?”
A practitioner who knows when to say ‘‘I cannot sign this tax return,’’ even if it means losing a
client, is exercising the most basic ethical wisdom. Chapters 1–8 each contain a ‘‘Would
You Sign This Tax Return?’’ case reecting a common client issue. Each issue corresponds to an
obvious concept illustrated in the previous section. However, how to handle the client is not
obvious. The art of explaining tax rules to a client who does not understand them, or, worse, wants
to break them, requires not only a good understanding of the rules, but good interpersonal skills
and sometimes the gift of persuasion. The news in the last several years has shown reports of
respected CPA rms with members who failed to say the simple words, ‘‘I cannot sign this tax
return,’’ showing us that simple ethical practice is not always easy. We hope instructors will use these
cases to spark group discussions or contemplation, and, perhaps, add disguised examples from
their own experience.
USING THE CUMULATIVE SOFTWARE PROBLEM
The Cumulative Software Problem can be found at the end of Chapters 1–8. The case information
provided in each chapter builds on the information from previous chapters, resulting in a lengthy
and complex tax return by the conclusion of the problem in Chapter 8. Your professor may have
you work in groups to prepare each of the tax returns. The groups can follow the real world
accounting firm model using a preparer, a reviewer, and a firm owner who takes responsibility for
the accuracy of the return and signs it. All of the issues in the problem are commonly seen by tax
preparers and are covered in the text. The full return is difficult to prepare by hand, so tax software
is recommended. If the problem is prepared using tax software, the data should be saved so the
additional information in the succeeding chapters can be added without duplicating input from
previous chapters.
USING THE ALTERNATE TAX RETURN PROBLEMS
Each of the first six chapters contains an alternate tax return problem numbered “2B.” The
problems have been added to increase the variety of full tax returns available for added practice.
Problem “2B” is similar in coverage to problem “2A” in each chapter and uses the same forms.
Forms are provided at the end of the chapter and, if desired, additional forms may be easily
obtained from the IRS Web site (www.irs.gov).
Note to Students:
Maximize Your
Reading Experience
xii
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
CHAPTER 1 The Individual Income Tax Return
1.1 )JTUPSZBOE0CKFDUJWFTPGUIF5BY4ZTUFN
1.2 Reporting and Taxable Entities 1-3
1.3 The Tax Formula for Individuals 1-5
1.4 Who Must File 1-7
1.5 Filing Status and Tax Computation 1-10
1.6 Personal and Dependency Exemptions 1-14
1.7 The Standard Deduction 1-21
1.8 "#SJFG0WFSWJFXPG$BQJUBM(BJOT BOE-PTTFT
1.9 Tax and the Internet 1-25
1.10 Electronic Filing (e-Filing) 1-27
Questions and Problems 1-29
CHAPTER 2 Gross Income and Exclusions
2.1 The Nature of Gross Income 2-2
2.2 Interest and Dividend Income 2-4
2.3 Alimony 2-6
2.4 Prizes and Awards 2-11
2.5 Annuities 2-12
2.6 -JGF*OTVSBODF
2.7 Gifts and Inheritances 2-17
2.8 Scholarships 2-17
2.9 Accident and Health Insurance 2-18
2.10 .FBMTBOE-PEHJOH
2.11 Municipal Bond Interest 2-19
2.12 Social Security Benefits 2-20
2.13 Unemployment Compensation 2-23
2.14 Employee Fringe Benefits 2-24
Questions and Problems 2-28
CHAPTER 3 Business Income and Expenses, Part I
3.1 Rental Income and Expenses 3-2
3.2 1BTTJWF-PTT-JNJUBUJPOT
3.3 Bad Debts 3-9
3.4 Inventories 3-11
3.5 /FU0QFSBUJOH-PTTFT
3.6 Individual Retirement Accounts 3-16
3.7 Keogh (H.R. 10) Plans and Simplified
Employee Pensions 3-21
3.8 Qualified Retirement Plans Including
Section 401(k) Plans 3-22
3.9 Rollovers 3-25
Questions and Problems 3-29
xiii
Table of Contents
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
CHAPTER 4 Business Income and Expenses, Part II
4.1 Classification of Deductions—Employees 4-2
4.2 Travel Expenses 4-3
4.3 Transportation 4-6
4.4 0GmDFJOUIF)PNF
4.5 Entertainment 4-13
4.6 Educational Expenses 4-14
4.7 Dues, Subscriptions, and Publications 4-16
4.8 Special Clothing and Uniforms 4-17
4.9 Business Gifts 4-18
4.10 Schedule C 4-19
4.11 Moving Expenses 4-25
4.12 )PCCZ-PTTFT
Questions and Problems 4-32
CHAPTER 5 Itemized Deductions and Other Incentives
5.1 Medical Expenses 5-2
5.2 Taxes 5-5
5.3 Interest 5-8
5.4 Contributions 5-12
5.5 $BTVBMUZBOE5IFGU-PTTFT
5.6 Miscellaneous Deductions 5-19
5.7 Phase-out of Itemized Deductions & Exemptions
for High-Income Taxpayers (not applicable in 2010) 5-23
5.8 Educational Incentives 5-25
Questions and Problems 5-31
CHAPTER 6 Credits and Special Taxes
6.1 Child Tax Credit 6-2
6.2 Earned Income Credit 6-3
6.3 Child and Dependent Care Credit 6-5
6.4 Education Tax Credits 6-6
6.5 Foreign Tax Credit 6-11
6.6 Adoption Expenses 6-12
6.7 Energy Credits 6-15
6.8 The Individual Alternative Minimum Tax (AMT) 6-19
6.9 Unearned Income of Minor Children 6-25
6.10 Community Property 6-29
Questions and Problems 6-33
CHAPTER 7 Accounting Periods and Methods
and Depreciation
7.1 Accounting Periods 7-2
7.2 Accounting Methods 7-5
7.3 Depreciation 7-7
xiv
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
7.4 Modified Accelerated Cost Recovery System (MACRS) 7-8
7.5 Election to Expense 7-14
7.6 -JTUFE1SPQFSUZ
7.7 -JNJUBUJPOPO%FQSFDJBUJPOPG-VYVSZ"VUPNPCJMFT
7.8 Intangibles 7-22
7.9 Related Parties (Section 267) 7-24
Questions and Problems 7-28
CHAPTER 8 Capital Gains and Losses
8.1 What Is a Capital Asset? 8-2
8.2 Holding Period 8-3
8.3 $BMDVMBUJPOPG(BJOPS-PTT
8.4 Net Capital Gains 8-7
8.5 /FU$BQJUBM-PTTFT
8.6 4FDUJPO(BJOTBOE-PTTFT
8.7 Depreciation Recapture 8-12
8.8 $BQJUBM(BJOTBOE$BTVBMUZ(BJOTBOE-PTTFT
8.9 Installment Sales 8-23
8.10 -JLF,JOE&YDIBOHFT
8.11 Involuntary Conversions 8-29
8.12 Sale of a Personal Residence 8-30
Questions and Problems 8-36
CHAPTER 9 Withholding, Estimated Payments,
and Payroll Taxes
9.1 Withholding Methods 9-2
9.2 Estimated Payments 9-8
9.3 The FICA Tax 9-10
9.4 Federal Tax Deposit System 9-12
9.5 Employer Reporting Requirements 9-14
9.6 Self-Employment Tax 9-19
9.7 The FUTA Tax 9-25
9.8 The Nanny Tax 9-26
Questions and Problems 9-35
CHAPTER 10 Partnership Taxation
10.1 Nature of Partnership Taxation 10-2
10.2 Partnership Formation 10-3
10.3 Partnership Income Reporting 10-5
10.4 Current Distributions and Guaranteed Payments 10-6
10.5 Tax Years 10-15
10.6 Transactions between Partners and the Partnership 10-16
10.7 The At-Risk Rule 10-17
10.8 -JNJUFE-JBCJMJUZ$PNQBOJFT
Questions and Problems 10-22
xv
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
QUESTIONS
CHAPTER 11 The Corporate Income Tax
11.1 Corporate Tax Rates 11-2
11.2 $PSQPSBUF$BQJUBM(BJOTBOE-PTTFT
11.3 4QFDJBM%FEVDUJPOTBOE-JNJUBUJPOT
11.4 Schedule M-1 11-6
11.5 Filing Requirements and Estimated Tax 11-7
11.6 S Corporations 11-15
11.7 Corporate Formation 11-17
11.8 Corporate Accumulations 11-25
11.9 The Corporate Alternative Minimum Tax 11-25
Questions and Problems 11-29
CHAPTER 12 Tax Administration and Tax Planning
12.1 The Internal Revenue Service 12-2
12.2 The Audit Process 12-6
12.3 Interest and Penalties 12-10
12.4 4UBUVUFPG-JNJUBUJPOT
12.5 Preparers, Proof, and Privilege 12-15
12.6 The Taxpayer Bill of Rights 12-17
12.7 Tax Planning 12-18
Questions and Problems 12-25
Appendices
Appendix A Tax Rate Schedules and Tax Tables A-1
Appendix B Earned Income Credit Table B-1
Appendix C Withholding Tables C-1
Appendix D Additional Comprehensive Tax
Return Problems D-1
Glossary of Tax Terms G-1
Solutions to Self-Study Problems S-1
Index I-1
-JTUPG'PSNT -
-JTUPG4DIFEVMFT -
xvi
Please contact the South-Western taxation publishing team if you have any questions:
Rob Dewey, Editor-in-Chief: rob.dewey@cengage.com
Michael Schenk, Sr. Acquisitions Editor: mike.schenk@cengage.com
Natalie Livingston, Marketing Manager: natalie.livingston@cengage.com
Carol Hallwachs, Developmental Editor: carol.hallwachs@embarqmail.com
Copyright 2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.