P R E N T I C E H A L L’ S F E D E R A L TA X AT I O N 2013 Individuals EDITORS THOMAS R. POPE University of Kentucky KENNETH E. ANDERSON University of Tennessee CONTRIBUTING AUTHORS D. DALE BANDY University of Central Florida LEANN LUNA University of Tennessee N. ALLEN FORD University of Kansas TIMOTHY J. RUPERT Northeastern University ROBERT L. GARDNER Brigham Young University CHARLENE HENDERSON Mississippi State University RICHARD J. JOSEPH Hult International
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