Description
This text is designed with the AICPA model tax curriculum in mind, and presents the introductory federal taxation course from a business entity perspective. The 2001 Edition of An Introduction to Business Entities has been completely updated and revised. It provides thorough and adequate coverage of all relevant codes and regulations, emphasizing the high-interest and multidisciplinary aspects of taxation. This text is an ideal fit for the program that offers only one course in taxation where students need to be exposed to corporate taxation as well as individual taxation. This text assumes no prior course in taxation has been taken.
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Responds to a task force of the American Institute of Certified Public Accountants that the first course on taxes be taught using a business entities approach rather than the traditional individual taxpayer. Material has been recycled where possible from the major textbooks of similar mien but different approach, and new material has been developed where necessary. The goals are to introduce students to a broad range of tax concepts and types of taxpayers, to the role of taxation in the business decision-making process, to conducting basic tax research and planning, to professional standards and ethics, and to the interrelationship and differences between financial accounting and tax accounting. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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