Federal income taxation : a law student's guide to the leading cases and concepts /
Marvin A. Chirelstein, Late Professor of Law, Columbia University; Lawrence Zelenak, Professor of Law, Duke University.
Bok Engelsk 2018 · Study guides.
| Omfang | xiii, 527 pages ;
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| Utgave | Fourteenth edition.
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| Opplysninger | Part A. Income -- Part B. Deductions -- Part C. Attribution of income -- Part D. Tax accounting -- Part E. Recognition of gains and losses : selected issues -- Part F. Capital gains and losses.. - "[This book] 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 developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017--the most significant federal tax legislation in more than thirty years."--
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| Emner | |
| Sjanger | |
| ISBN | 1640208240. - 9781640208247
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