Год издания: 2006
Количество страниц: 1280
В продаже с 18.01.2012
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For over 20 years the Pratt & Kulsrud Taxation series has provided educators, students, and professionals alike with an engaging and clear presentation and examples of tax law. The series has consistently held to the principle that the key to learning taxation is an understanding of the underlying purpose for each and every rule. For this reason, the authors and editors have made a concerted effort to provide the background, both a conceptual and historical foundation, which they feel is essential to understanding. This edition continues the tradition of excellence with timely updates reflecting the latest in tax laws, integration of TurboTaxA®, and rich online resources for instructors. The numerous examples and computational illustrations used to explain the more complex rules concerning the Federal income taxation of individuals makes this text suitable for first course in Federal taxation undergraduate or graduate accounting, business, or law students.