Federal Taxation Basic Principles is a popular first level tax course textbook that provides a clear concise explanation of the fundamental tax concepts covering both tax planning and compliance. Basic Principles strikes a perfect balance between the AICPA model curriculum (focusing on business tax) and the demands favored by most teachers (covering the fundamentals and building toward the complex). The book is also a favorite in distant learning, because of its clarity and direct approach--and it is also used in special programs like CFP courses. Basic Principles covers the core tax concepts and principles, including individual taxation, gross income, deductions, credits, property transactions, accounting methods and periods, deferred compensation, retirement plans, partnerships, corporations, trusts and estates, and tax planning for individuals. It is written by an editorial board of tax teachers that includes members who are currently active in the American Accounting Association, American Taxation Association, the National Tax Challenge, CFP education, CPE lectures, CPA preparation and other programs, so you can be assured that the text is allied with real-world educational outcomes.
Public Members : James H. Billington , Librarian of Congress ; John W. Carlin , Archivist of the United States ; Bruce ... Philip M. Condit , Denton A. Cooley , Gray Davis , Arturo Diaz , William H. Draper III , David Efron , Dianne ...
In this third edition, Brownlee adds four new chapters covering the colonial era, the American Revolution, the Civil War, the 1920s, and the post-1945 era including the tax policies of the George W. Bush and Barack Obama administrations.
Federal Taxation of Trusts, Grantors, and Beneficiaries: Income, Estate, Gift, Generation-skipping Transfer
Authoritative and readable, this book is the first historical overview of US federal tax systems published since 1967.
This fifth edition of Federal Tax Policy, like its predecessors, is intended to explain such issues so that the interested citizen may better understand and contribute to public discussion of...
Research in Federal Taxation
Readings in Federal Taxation
This text provides comprehensive and authoritative coverage of the relevant code and regulations as they pertain to the individual taxpayer, as well as coverage of all major developments in federal taxation.
... in order to defer the recognition of gain on their target stock. The pressures that shape a transaction are, of course, not limited to a desire to avoid recognition of gain. A transaction's accounting treatment offers one example of ...
To offer maximum flexibility in your course, the text not only focuses on Federal income taxation of individuals, but also covers additional topics such as the income taxation of regular additional topics such as the income taxation of ...