Table of Contents
part I Introduction to Taxation and Its Environment
SETTING THE STAGE—AN INTRODUCTORY CASE
A Brief History of Income Taxation in the United States
Current Influences on the Tax Law
THE TAXING UNITS AND THE BASIC INCOME TAX MODELS
The Individual and Corporate Tax Models
Determining the Gross Tax Liability
Additions to the Tax Liability
Comparing Business Entity Attributes
The Progressive Tax Rate System
REVISITING THE INTRODUCTORY CASE
2 THE TAX PRACTICE ENVIRONMENT
SETTING THE STAGE—AN INTRODUCTORY CASE
AN INTRODUCTION TO TAX PRACTICE
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