Cengage Learning Individual Taxation 2012 2012

For more than 25 years, the Pratt & Kulsrud Taxation series has provided educators, students and professionals an engaging and clear presentation of tax law. In 1984, the series began with Federal Taxation, a unique textbook exploring the issues related to the taxation of individuals and businesses. The success of that text and the demand for additional topics led to the creation of two separate texts: CORPORATE, PARTNERSHIP, ESTATE AND GIFT TAXATION AND INDIVIDUAL TAXATION. Through each edition, the series has consistently held to the principle that the key to learning taxation is to understand the underlying purpose behind every rule. For this reason, the authors and editors have made a concerted effort to provide the conceptual background and historical foundation they believe are essential for comprehension. This edition continues the tradition of excellence with timely updates reflecting the latest in tax laws, the integration of H&R Block At Home software, and rich online resources for instructors. About the Author James W. (Jim) Pratt is the PriceWaterhouse Coopers Professor of Accountancy & Taxation at the University of Houston's C.T. Bauer College of Business. Jim joined the faculty in 1972 after receiving his doctorate degree from the University of Southern California. He has published articles in leading professional journals, such as the Journal of Accountancy, Journal of Taxation, Journal of Corporate Taxation, Journal of Partnership Taxation, and The Tax Adviser. In addition to his contributions as an author and editor, Jim has received several awards for outstanding teaching. He has also taught in continuing professional education programs for more than 30 years and has served as a tax training consultant for several national and local accounting firms. William N. (Bill) Kulsrud is an Associate Professor of Accounting at the Kelley School of Business of Indiana University, Indianapolis/Bloomington, and serves as Chair of the Master of Science in Accounting and Master of Science in Taxation programs. Bill joined the faculty in 1979 after receiving his Ph.D. from the University of Texas. He has published numerous articles, which have appeared in leading professional journals such as the Journal of Taxation, Journal of Corporate Taxation, The Tax Adviser, Taxation for Accountants, and Taxes - The Tax Magazine. He has also served as an editorial adviser to The Tax Adviser, Journal of Accountancy and Journal of the American Taxation Association. In addition to his contributions as an author and editor, Bill has received many awards for outstanding teaching. In 1990, he was named Accounting Educator of the Year by the Indiana C.P.A. Society. He has also taught hundreds of professional education programs for national and local accounting firms and has developed materials used in their continuing education programs. Bill is currently the co-coordinator of the National Tax Education Program sponsored by the AICPA.