This text is appropriate for a one-semester introductory tax course at either the undergraduate or graduate level in which the instructor emphasizes business planning and decision-making. The content of the text is highly compatible with the AICPA Model Tax Curriculum and is ideal for preparing students to take the revised computer-based CPA exam. Jones takes a different approach to the study of taxation than the traditional tax return preparation approach. This book teaches students to recognize the role taxes play in business and investment decisions. In addition, the book presents the general role of taxation and its implications across all taxpaying entities before discussing the details relevant to specific entities. This approach allows students to really grasp the fundamental concepts that are the foundation for specific tax rules. The benefit is that the students will understand the framework of the tax system, even though specific tax rules and regulations change from year to year.
- ISBN10 0073127523
- ISBN13 9780073127521
- Publish Date 24 April 2006
- Publish Status Out of Stock
- Out of Print 30 May 2009
- Publish Country US
- Publisher McGraw-Hill Education - Europe
- Imprint McGraw Hill Higher Education
- Edition 10th Revised edition
- Format Hardcover
- Pages 576
- Language English