Corporate, Partnership, Estate and Gift Taxation
Editorial Reviews
Book Description
The text emphasizes those areas of taxation generally accepted as essential to the education of those pursuing careers in taxation or tax-related fields. 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. Federal estate and gift taxation is discussed in one chapter. Two additional chapters contain the related topics of the income taxation of estates, trusts, and beneficiaries and the major aspects of family tax planning. For those students who have not had previous exposure to tax research, a separate chapter provides an introduction to this important topic. The skills explained in this chapter may be applied to the research questions contained at the end of most chapters. In addition, a chapter is devoted to the procedural aspects of taxation, including the special concerns for those involved in tax practice. The scope of this text is intentionally broad to accommodate a variety of uses and to provide flexibility for instructors in designing advanced tax courses. It is neither our intention nor our belief that all of the contents can or should be covered in a single three-semester-hour course. The sheer technical detail of the material presented is obviously more than can be covered in one course without selective pruning. Our hope is that instructors can adapt the text to satisfy their varying needs. In this regard, the ample coverage of what we believe are the most relevant topics - filled with examples and exhibits - should meet the desires of the most demanding users.
About the Author
James W. (Jim) Pratt is the PricewaterhouseCoopers Professor of Accountancy & Taxation at the University of Houston?s C. T. Bauer College of Business and Director of its Master of Accountancy program. Jim joined the faculty in 1972 after receiving his doctorate degree from the University of Southern California. He has published articles in leading professional journals such as the Journal of Accountancy, Journal of Taxation, Journal of Corporate Taxation, Journal of Partnership Taxation, and The Tax Adviser. In addition to his contributions as an author and editor, he has received several awards for outstanding teaching. He has also taught in continuing professional education programs for over thirty years and has served as a tax training consultant for several national and local accounting firms. William N. (Bill) Kulsrud is an Associate Professor of Accounting at the Kelley School of Business of Indiana University-Indianapolis/Bloomington and Chair of the Master of Professional Accountancy program. Bill joined the faculty in 1979 after receiving his Ph.D. from the University of Texas. He has published numerous articles, appearing in leading professional journals such as the Journal of Taxation, Journal of Corporate Taxation, The Tax Adviser, Taxation for Accountants and Taxes?The Tax Magazine. He has also served as an editorial adviser to the Tax Adviser, Journal of Accountancy, and Journal of the American Taxation Association. In addition to his contributions as an author and editor, he has received many awards for outstanding teaching. In 1990 he was named Accounting Educator of the Year by the Indiana C.P.A. Society. He has also taught hundreds of professional education programs for national and local accounting firms and developed materials used in their continuing education programs. He is currently the co-coordinator of the National Tax Education Program sponsored by the AICPA and the University of Illinois. In addition, he now serves on the prestigious AICPA Individual Taxation Technical Resource Panel.
Corporate, Partnership, Estate and Gift Taxation,James W. Pratt,William N. Kulsrud,Custom Publishing,0759351864,Accounting - General,Law,Legal Reference / Law Profession,Taxation,Taxation - General,Business & Economics / Taxation / General
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