David M. Maloney

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 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...