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ISBN-10: 0078025788 ISBN-13: 978-0078025785
The necessities volume gets rid of the uniqueness chapters on investments, compensation, retirement financial savings, and home possession and folds key topics from those chapters into the primary individual taxation chapters. To make room for this facts, the discussion of man or woman for and from AGI deductions is separated into separate chapters. The necessities quantity also discusses company formations before addressing company operations and it gives non-liquidating and liquidating corporate distributions within the same chapter.
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This volume designed for a one-semester course, covering the basics of taxation of individuals and business entities. This volume includes topics covered in both Taxation of Individuals and Taxation of Business Entities.