2009 Corporate, Partnership, Estate, and Gift Tax with H&R Block TaxCut
Автор:James W. Pratt, William N. Kulsrud Год: 2008 Издание: [не указанo] Страниц: [не указано] ISBN: 1426639163 Now with H&R Block TaxCut! This text emphasizes those areas of taxation essential to the education of those pursuing careers in taxation or tax-related fields and is intended for advanced topics in Federal taxation undergraduate or graduate accounting, business, or law students. The first eight chapters are devoted to the tax problems of regular corporations and their shareholders. These chapters are followed by a separate chapter examining the special problems of international taxation, an area of growing importance. Two chapters consider the taxation partnerships and partners while one chapter examines S corporations. Another chapter discusses federal estate and gift taxation. And two additional chapters contain related topics for the income taxation of estates, trusts, and beneficiaries, and the major aspects of family tax planning. The scope of this text is intentionally broad to accommodate a variety of uses and to provide flexibility for instructor designing advanced...