The theory and practice of partnership taxation
著者
書誌事項
The theory and practice of partnership taxation
（American casebook series）
Thomson/West, c2007
2nd ed
- : pbk
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注記
Includes index
内容説明・目次
内容説明
This text has two specific goals. One goal is that students learn an existing scheme of taxation, whether the course involves individual, partnership, corporate, or estate and gift taxation. The second goal is that students learn the theory language and syntax of the Cdoe and regulations so that they can teach themselves, clients, judges, and legislators new schemes of taxation as the need arises. The second goal also provides students with the tools to fix or intelligently apply existing schemes as unfamiliar situations arise in their lives as tax professionals. This text focuses almost exclusively on primary sources--the code and regulations--to achieve both pedagogical goals.
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