Concepts in Federal Taxation 2005 FROM THE PUBLISHER
Concepts in Federal Taxation is designed for a more conceptual, less detailed approach to federal taxation of individuals and corporations in an introductory taxation course. This conceptual approach presents taxation as a small number of unifying concepts, stressing the overriding principles that apply to all specific tax rules and regulations. Concepts in Federal Taxation offers an excellent balance between tax concepts and the Internal Revenue Code and regulations, preparing users for a future in the business environment.
SYNOPSIS
Taking a conceptual approach, this undergraduate textbook explains the calculation of gross income, the deductions allowed in computing taxable income, the depreciation and disposition of property, the different forms of business organization, and the mechanics of tax research. The 2005 edition reflects relevant tax law changes, and adds tax simulation cases for practicing database search and writing skills. Annotation ©2004 Book News, Inc., Portland, OR