How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. Explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. Also inquires into the policy and purposes of, and alternatives to, existing legal rules.
In clear language, Posin and Tobin's Principles of Federal Income Taxation explores exotic Wall Street techniques employed to avoid capital gains. It includes analysis of cases and concepts of the...
Federal Income Taxation of Individuals
" ... offers a detailed and comprehensive treatment of basic rules, principles and issues relating to federal taxation."--Overview.
CasebookPlus Hardbound - New, hardbound print book includes lifetime digital access to an eBook, with the ability to highlight and take notes, and 12-month access to a digital Learning Library that includes self-assessment quizzes tied to ...
She claims two personal and dependency exemptions . Compute Taylor's 2007 income tax liability . 9. Capital Gains Tax . ( Obj . 4 ) In March of 2007 , Shirley Thompson sold stock of the Wingate Corporation for $ 15,000 .
The subject of this book is the Federal Income Taxation of individuals, meaning human beings.
The redemption code will be shipped to you with the book. Joel Newman's casebook has helped law students learn about income taxation since 1998. For the sixth edition, he is joined by long-time adopter Dorothy Brown.
The Eighteenth Edition also features revised and reorganized coverage of: (1) the cost recovery system (including ยงยง 179 and 168(k)), (2) the cash and accrual methods of tax accounting, and (3) the tax treatment of original issue discount ...
Introduction to the partnership taxation. Explains concepts and regulations on partnership capital accounts, partnership formation, taxation of income or loss from partnership operations, partnership allocations, partnership liabilities, partnership transactions, transfers...
This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013.