TY - BOOK AU - Rice, Steven J. TI - Introduction to taxation SN - 0-538-84413-2 U1 - BCir. 343.7304 -1995 edition PY - 1994/// CY - -Cincinnati, Ohio PB - South-Western Publishing Co. N1 - Includes appendixes and index; Chapter 1. Taxation and decision making --2. Tax entities and rates --3. Income concepts and exclusions --4. General criteria for deductions --5. Tax- accounting concepts --6. Principles of tax planning --7. Individuals --8. Personal transactions --9. Corporations --10. Property acquisitions --11. Depreciation, depletion, and amortization --12. Capital gains and losses --13. Tax- deferred transactions --14. Inventories --15. Tax shelters --16. Tax research ER -