内容简介
CCH's2014FederalTaxation:ComprehensiveTopicsisapopularteacher-createdcombinationfirst-andsecond-leveltaxcoursethatofferscomprehensiveone-volumecoverageofallthemostimportanttaxconceptsandprinciplesforasolidgroundinginfederaltaxation.Itoffersclearandconciseexplanationoffundamentaltaxconceptsintheframeworkoftoday'staxpractice.Coveringbothplanningandcompliance,thebookstrikesaneffectivebalancebetweenAICPAmodelcurriculumdemandsandthefavoredapproachesofthemajorityoftoday'stoptaxteachers.CCH'sComprehensiveTopicsintroducesstudentstothecomplexandabsorbingstudyoffederaltaxation,coveringabroadrangeofsubjectsbeginningwithbasicconceptsandindividualtaxation.Oncethefundamentalsarecovered,taxaccountingandthetaxationofpartnershipsandcorporationsbecomethefocus.Thefinalsectionofthebookpresentsestateandgifttaxationcoverage,alongwithincometaxationoftrustsandestates.Deferredcompensation,educationsavings,internationaltax,andstateandlocaltaxationarealsoaddressed.Writtenbytoptaxteachersfromacrossthecountry,CCH'sFederalTaxation:ComprehensiveTopicspresentsmaterialsinstraightforwardlanguagetoimprovestudentcomprehension.Emphasisisgiventothemostimportanttopicsthathavethegreatestreal-worldimpact.
作者简介
Smith,ExecutiveViceChancellorandChiefAcademicOfficer,CaliforniaStateUniversity.Harmelink,Chairman,DepartmentofAccounting,UniversityofNewOrleans;andJamesR.Hasselback,ProfessorofTaxationandAccounting,UniversityofWestFlorida——allofwhomarealsocontributingauthors.ContributingAuthorsinadditiontothosealreadynamedinclude:TedD.Englebrecht,Professor,HaroldJ.SmolinskiEminentScholarChair,LouisianaTechUniversity.