INSTRUCTOR'S RESOURCE AND SOLUTIONS MANUAL
Contains solutions to all end–of–chapter problems as well as the following information for each chapter of the text: overview of the content and approach of the chapter material, tasks to undertake in advance of covering the chapter in class, suggestions for use of class time, chapter outline, suggestions for covering and expanding upon chapter topics, helpful information in assigning chapter exercises, chapter quiz, answers to chapter quiz, extra interpretation and application exercises, and reference material.

TEST ITEM FILE
Each chapter of the test item file consists of 15 fill–in–the–blank questions, 50 multiple choice questions, 10 essay/critical thinking questions, and 5 short exercises.

WINDOWS PH CUSTOM TEST
All of the questions in the Test Item File are available in this Windows–based computerized testing program.

WEBSITE
A web page for this text (http://www.prenhall.com/nellen) contains links to sites needed to answer some of the end–of–chapter exercises. The site also includes current events to update chapters as necessary. Finally, the site included Chapter 18: Possible Future Changes to the Tax Law and the Tax System. This chapter discusses such updates as changes to the budget process, compliance–related proposals, changes related to electronic commerce, and major federal tax reform—all with a focus on how such changes would impact businesses. There are also links to Internet sites where students can obtain more information. Materials at the web site can be incorporated into each chapter, where appropriate.

TAXCUT SOFTWARE
This tax return preparation software was rated #1 by Money Magazine. Every tax student should be given the opportunity to learn how to prepare and file returns electronically—and at low cost. Block Financial Corporation sells TaxCut to Prentice Hall customers for $14.95 and offers the software in 3.5" Windows and CD–ROM for Windows versions. Students order the software by using the coupon found in their textbook.

TAX ANALYSTS' ONEDISC CD–ROM
This CD provides all of the basic information tools that tax professionals use: Code, regulations, revenue rulings, revenue procedures, and court decisions, and can be used to answer many of the tax research questions in the book. Tax Analysts sells the OneDisc to Prentice Hall customers for just $19.99 and has the software available in Windows and Macintosh versions. Students order the software by using the coupon found in their textbook.