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Book
x, 533 pages ; 24 cm.
  • Income
  • Deductions
  • Attribution of income
  • Tax accounting
  • Recognition of gains and losses : selected issues
  • Capital gains and losses.
This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects legislative, judicial, and administrative developments since the twelfth edition (including the 2012 tax rate increases and the Supreme Court's Windsor decision), and increases the number of end-of-chapter problems by almost 60%.
(source: Nielsen Book Data)9781628100297 20160618
Law Library (Crown)
LAW-1029-01, LAW-1029-01
Book
xv, 601 pages ; 26 cm.
  • Introduction
  • Some characteristics of gross income
  • Problems of timing
  • Personal deductions, exemptions, and credits
  • Deductions for the costs of earning income
  • Mixed personal and business expenditures
  • Income shifting
  • Capital gains and losses.
Law Library (Crown)
LAW-1029-01, LAW LIBRARY RESERVE
Book
xxiii, 730 p. : ill ; 27 cm.
  • Introduction
  • Some characteristics of income
  • Problems of timing
  • Personal deductions, exemptions, and credits
  • Allowances for mixed business and personal outlays
  • Deductions for the costs of earning income
  • Tax progressivity and the splitting of income
  • Capital gains and losses.
Law Library (Crown)
LAW-1029-01, LAW-1029-01