Book Description This book provides a clear and concise introduction to taxation that strikes a balance between basic theoretical concepts underlying taxation and the technical details required to obtain beginning proficiency in tax research, tax planning, and compliance It offers basic coverage of regular corporations, partnerships, оеычр S corporations, and sole proprietorships and how their results of operations relate to the individual taxpayer-owners It also includes detailed coverage of individual taxes and introduces the basics of wealth transfer taxation, which also affect the personal and business decisions of individual taxpayers For business owners and individuals responsible for tax planning and reporting, and those preparing for the CPA exam.  Wilhelm2005 г 576 стр ISBN 0131496840.