株式会社極東書店トップ ＞ 商品一覧 ＞ Concepts in Federal Taxation. 7th ed.
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解説
This text takes a more conceptual, less technical approach to federal taxation. It presents taxation as a small number of unifying concepts, overriding principals that apply to all specific tax rules and regulations, and these concepts define tax. Therefore, by knowing the underlying concepts that shape tax law, students can understand the wide range of tax rules and regulations without having to commit each one to memory.