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xxvii, 751 pages : illustrations ; 26 cm.
  • Introduction
  • The why and the what of taxing income
  • The private sphere and the public sphere
  • When is it income?
  • Debt and certain other financial instruments
  • Whose income is it?
  • Expenses of earning income
  • Tax shelters and tax planning
  • Mixed business and personal expenses
  • Personal deductions, exemptions, and credits
  • Tax and poverty : the earned income tax credit
  • Capital gains and losses.
Law Library (Crown)
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)
v. ; 26 cm
Law Library (Crown)