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For one-semester, undergraduate/graduate courses in Principles of Taxation.
Emphasizing tax concepts and issues, this text provides sufficient technical detail to create a foundation for future practice in tax and consulting. Its Model Tax Curriculum orientation introduces students to all of the tax topics they will be expected to know for the new CPA exam. Tax planning is an underlying theme throughout, and is treated as an integral—if not the most important—part of tax practice. This text stimulates students thinking in terms of the effect that taxation has on decisions of entities as well as individuals.
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