For over 20 years the Pratt & Kulsrud Taxation series has provided educators, students, and professionals alike with an engaging and clear presentation and examples of tax law. In 1984 the series began with Federal Taxation, a first-of-its kind textbook exploring the issues relating to the taxation of both individuals and businesses. The success of that text and the demand for additional topics led to the creation of two separate texts: Individual Taxation and Corporate, Partnership, Estate and Gift Taxation.
Through each edition the text has consistently held to the principle that the key to learning taxation is an understanding of the underlying purpose for each and every rule. For this reason, the authors and editors have made a concerted effort to provide the background, both a conceptual and historical foundation, which they feel is essential to understanding. This edition continues the tradition of excellence with timely updates reflecting the latest in tax laws, integration of TurboTax®, and rich online resources for instructors. |
