James E. Smith

To the Student This Study Guide has been designed to be used as a supplement to the 1995 Annual Edition of West's Federal Taxation: Corporations, Partnerships, Estates, and Trusts by William H. Hoffman, Jr., William A. Raabe, and James E. Smith. The purpose of this Study Guide is to aid you in...

Preface This Study Guide has been designed to be used as a supplement to the 1995 Edition of West's Federal Taxation: Individual Income Taxes. Its purpose is to help you master the material presented in the text. The Study Guide contains two features to help you understand individual income...

Preface I his work was inspired by and 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 (a) for a second course offered at either the...

Preface This text is intended as a basis for a first course in Federal taxation for undergraduate or graduate accounting, business, and law students. With certain modifications in the coverage of the materials, the text may be used in a survey course on Federal taxation for undergraduate or...