West Federal Taxation 2001 Edition: An Introduction to Business Entities

Designed with the AICPA model tax curriculum in mind, this text presents the introductory federal taxation course from a business entity perspective. It provides thorough coverage of all relevant code and regulations. The text should be suitable for the programme that offers only one course in taxation and wants students to be exposed to corporate taxation as well as individual taxation. This text assumes no prior course in taxation has been taken. Issue identification questions are now highlighted throughout the book. Represented by a light bulb icon, these discussion questions require readers to identify the tax issue at hand and are designed to enhance critical-thinking abilities. The provided true-to-life research questions, identified by the RIA logo, can all be completed using the RIA OnPoint System 4, an abbreviated version of the acclaimed computerised tax database.