The text emphasizes those areas of taxation generally accepted as essential to the education of those pursuing careers in taxation or tax-related fields and is intended for advanced topics in Federal taxation undergraduate or graduate accounting, business, or law students.
To offer maximum flexibility in your course, the text not only focuses on Federal income taxation of individuals, but also covers additional topics such as the income taxation of regular corporations and shareholders, Federal estate and gift taxation, and the income taxation of estates, trusts, and beneficiaries and the major aspects of family tax planning.