Gain a solid understanding of individual and corporate taxation using the book that pioneered an unforgettable, clear and engaging approach to tax law... more than 25 years ago. The ground-breaking Pratt/Kulsrud's FEDERAL TAXATION today continues the momentum of success for readers with the most timely updates of the latest tax legislation and tax principles within a strong historical context. The book demonstrates that the key to mastering taxation is to understand the underlying purpose behind every rule. FEDERAL TAXATION 2013, 7E provides a strong conceptual background with intriguing special features, more on tax planning, and ongoing coverage of the continuing impact of recent legislative acts. Leading professional software, including H&R BLOCK At Home, CPAexcel™ for CPA Exam study, and Checkpoint (Student Edition) from Thomson Reuters for specialized tax research, helps further readers' comprehension of tax issues today.

A popular first- level tax course textbook that provides concise explanations of fundamental tax concepts, including both tax planning and compliance.... It is well-suited for the AICPA model curriculum which focuses on business entities as well as the more traditional individual tax course. Includes: Updates on new legislation that took place throughoutthe year; Numerous real-world examples; Tax rate schedules, tax terms, finding lists, references to Internal Revenue Code Sections, court cases and more!

CCH's 2013 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.

A popular first- level tax course textbook that provides concise explanations of fundamental tax concepts, including both tax planning and compliance.... It is well-suited for the AICPA model curriculum which focuses on business entities as well as the more traditional individual tax course. Includes: Updates on new legislation that took place throughout the year; Numerous real-world examples; Tax rate schedules, tax terms, finding lists, references to Internal Revenue Code Sections, court cases and more!

CCH's 2013 Federal Taxation: Comprehensive Topics is a popular teacher-created combination first- and second-level tax course that offers comprehensive... one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers. CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates.

Extending from the ratification of the Constitution to the present day. W. Elliott Brownlee describes the five principal stages of federal taxation in... relation to the crises that led to their adoption--the formation of the republic, the Civil War, World War I, the Great Depression, and World War II. Now in a new edition, Brownlee expands his coverage to the present, with a new chapter focusing on the current tax policies of the Bush administration. This discussion is set within a larger analysis of contemporary tax and fiscal issues, including war finance, Social Security, and Medicare. First Edition Hb (1996): 0-521-56265-1 First Edition Pb (1996): 0-521-56586-3

The second edition of this law school casebook, like the first, focuses on modern admiralty practice. The cases and materials selected discuss current... issues that a maritime lawyer faces, in addition to the historical bases of those issues. This second edition includes new and significant cases decided since the first edition was published, including cases affecting vessel status, maritime contracts and punitive damages. Another key feature of the book remains the inclusion of applicable legislation alongside cases, rather than in a statutory supplement. This inclusion allows students to see and understand the critical relationship between case law and statutes in admiralty. The book can be used for a general admiralty course or for a shorter, more focused maritime personal injury course.

This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer... taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems