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Taxation for Decision Makers, 2016 Edition is designed for a one-semester, introductory tax course focused on decision-making at either the undergraduate or graduate level. This text introduces all relevant tax topics covered on the CPA exam, and strikes the perfect balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered minutia. This text is an unbound, three hole punched version.

• ISBN-10: 1119089077

• ISBN-13: 9781119089070

• Authors: Shirley Dennis-Escoffier, Karen A. Fortin

• Publisher: John Wiley & Sons

• Publication Day: 2015-07-27

• MSRP:

Shirley Dennis-Escoffier, Karen A. Fortin. The taxpayer does not apply the lifetime exclusion directly to taxable … 2015 taxable gifts (using the rates in Table 12.1) as follows: Example 12.4 1. Cumulative taxable gifts: $950,000 + …

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