For the 2009 edition of Fundamentals of Taxation, the Cruz author team has spent considerable time making careful revisions to the textbook and its supplements. These specific enhancements have been made in the 2009 edition:

• All chapters and tax forms have been updated for new tax law, making them current through September of 2008. Other updates beyond September can be found on the book's Online Learning Center, www.mhhe.com/cruz2009.
• Two independent accuracy checkers read every page of the manuscript, pageproof and solutions manual to ensure that there were no errors. Each tax return problem, exhibit, and example was carefully checked to make sure that the calculations and form references were accurate.
• In addition, the Testbank, online quizzes, and review questions online were all checked for accuracy by an independent reviewer.
• In the Solutions Manual, problems and multiple choice questions involving calculations now include detailed descriptions of how those calculations were made.
• For all chapters and comprehensive problems, social security numbers and addresses are now included where needed.
• More detail on filing deadlines and extensions has been added to chapter 1 (see page 1-17).
• A chart comparing the 1040 and 1040A forms has been added to chapter 2 (see page 2-7),
• New coverage of the "Penalty for Erroneous Claim for Refund or Credit" has been added to chapter 2 (see page 2-27).
• More coverage of qualified education expenses has been added to chapter 4 (see page 4-3). Also, the coverage of Health Savings Account deductions was revised on page 4-6 and moving expenses was revised on 4-9.
• More coverage of investment interest was added to page 5-18, and more coverage of property damage was added to page 5-30.
• New coverage of the Economic Stimulus Act of 2008 is included on page 6-15.
• The coverage of Capital Gain Rates on page 7-10 was revised.
• All coverage of Residential Energy Credits was deleted in chapter 9.
• New examples were added with completed 941 (Example 10-13) and Schedule H (Example 10-16) forms.
• A new table for ordinary life annuities was added to the appendix of chapter 11.
• Examples 11-11 through 11-16 were replaced with new examples.
• A new Appendix A has been added, covering Amended Returns and the Form 1040X.