Author: William H. Hoffman

Publisher: West Publishing Company

Published: 1999

Total Pages: 1048

ISBN-13: 9780314032270

This [book] was ... designed to relieve the absence of suitable textual material for a second course in Federal taxation, the follow-up to a course outlining the Federal income taxation of individuals. It is especially valuable for a second course offered at either the undergraduate or graduate level, in the context of continuing professional education as a means to broaden one's professional capabilities, as a reference for practitioners needing a refresher or review of seldom-encountered tax provisions, and as a tool for self-study. Throughout the text, the authors stress the practical application of the materials through a liberal use of examples, most of which have been classroom tested and found to be effective learning devices. At the same time, the evolution of specific statutory provisions through the interaction of case law, political compromise, and economic considerations is discussed to offer the student a broad base for understanding and applying the tax law.-Pref.