James W. (Jim) Pratt is the PricewaterhouseCoopers Professor of Accountancy & Taxation at the University of Houston's C. T. Bauer College of Business and Director of its Master of Accountancy program. Jim joined the faculty in 1972 after receiving his doctorate degree from the University of Southern California. He has published articles in leading professional journals such as the Journal of Accountancy, Journal of Taxation, Journal of Corporate Taxation, Journal of Partnership Taxation, and The Tax Adviser. In addition to his contributions as an author and editor, he has received several awards for outstanding teaching. He has also taught in continuing professional education programs for over thirty years and has served as a tax training consultant for several national and local accounting firms.Pratt, James W. is the author of 'Corporate, Partnership, Estate And Gift Taxation ', published 0013 under ISBN 9781929045631 and ISBN 1929045638.