Introduction to Taxation 2002: A Decision-Making Approach

New edition of a resource that provides a thorough understanding of the taxation of both individuals and corporations. Utilizing a decision-making approach to help students learn new concepts, Rice (U. of Washington) demonstrates how tax law, regulations, and judicial opinions are developed in the context of individual and business decision making. Topics include taxation and decision making, tax entities and rates, income concepts and exclusions, general criteria for deductions, tax-accounting concepts, principles of tax planning, individuals, personal transactions, corporations, property acquisitions, capital gains and losses, inventories, tax shelters, tax-deferred transactions, research, and depreciation, depletion, and amortization. Annotation c. Book News, Inc., Portland, OR (booknews.com)