Chapter 1
An Introduction to Taxation
| History of Taxation in the United States |
| Types of Tax Rate Structures |
| Other Types of Taxes |
| Criteria for a Tax Structure |
| Objectives of the Federal Income Tax law |
| Entities in the Federal Income Tax System |
| Enactment of a Tax Law |
| Administration of the Tax Law and Tax Practice Issues |
| Components of a Tax Practice |
| Computer Applications In Tax Practice |