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EPHRAIM P. SMITH, CCH Federal Taxation: Comprehensive Topics, 9th Edition (Chicago, IL: CCH Incorporated, 2000, pp. vii, 1281, $110).
Now in its ninth edition, this textbook provides traditional coverage of individual and entity taxation, as well as chapters covering estate and gift taxation and retirement planning. Few editorial changes have been made since the last edition. No significant changes have occurred in the book's organization, coverage, design, or pedagogical features. The changes generally involve the revision of the narrative and illustrative examples to reflect changes in tax law and the effects of annual indexing.
The scope of the textbook is broad and comprehensive. It is intended to be used in both the first- and second-level tax course at either the undergraduate or graduate level. The text covers a broad range of subjects beginning with basic concepts and individual taxation. The individual section is followed by a section addressing tax accounting and the taxation of partnerships and corporations. The final section of the book presents estate and gift taxation, income taxation of trusts and estates, and retirement planning. The broad topical coverage makes the text adaptable for use in a variety of tax courses.
An extensive set of supplementary materials is available for the instructor including a oneyear...