Readers gain a solid understanding of federal taxation using the proven, balanced, conceptual approach in Murphy/Higgins' unique CONCEPTS IN FEDERAL TAXATION 2015. This edition presents today's latest tax codes and changes with a straightforward approach that focuses on understanding the unifying concepts behind the Internal Revenue Code, rather than memorizing the details of the Code. Extensive examples relate concepts to familiar business scenarios while a wealth of exercises provide practice opportunities. H&R Block™ tax preparation software further enhances the reader's learning experience by offering professional hands-on practice. All changes for the recent tax year are included in this revision.

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