images

Taxation for Decision Makers, 2012 Edition

Shirley Dennis-Escoffier and Karen A. Fortin

Cover design by Rocky Buckley, Black Diamond Graphics.

Cover photo credits: American hundred dollar bills, US dollar bill, US money, and Pyramid on US dollar bill: Corbis Digital Stock. The Americas on a Globe: PhotoDisc, Inc./Getty Images.

Copyright © 2012 by Shirley Dennis-Escoffier and Karen A. Fortin

All rights reserved.

No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions.

To order books or for customer service, please call 1 (800)-CALL-WILEY (225-5945).

This book was previously published by Pearson Education, Inc.

Printed in the United States of America.

ISBN 978-1-118-09155-5

Printed by Victor Graphics, ...

Get Taxation for Decision Makers, 2012 Edition now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.