This course book provides an overview of specific tax issues impacting 2017 tax return preparation and tax planning in 2018. The book is divided into three modules: 1) Individual taxation (Sale of a principal residence; Income taxation of trusts and estates; When your client dies: final form 1040, post-death elections and more; Proving material participation for the passive loss rules; Sharing economy: tax issues for the gig economy); 2) Small business taxation (Expense or capitalize?; S Corporation and shareholder tax reporting; Partnership tax filing issues); 3) International taxation (The sourcing rules: the building blocks of international taxation; Check-the-box entity elections: U.S. and foreign tax implications).