For example , Flesher and Rescho ( 1986 ) identify the lack of a conceptual framework for taxation . The authors picked up one of the themes of Sommerfeld ( 1975 ) and suggested that the focus of tax education needed to be fundamentally ...
Expands on the author's paper titled "Fiscal Aspects of State Income Taxes," which appeared in the American Economic Review for June, 1920, along with a description of the background of...
The Miller family has owned several large apartment buildings for many years . They organized Miller Properties , Inc. , to own and manage the properties . The corporation is an accrual basis taxpayer and uses a calendar year .
This text provides comprehensive and authoritative coverage of the relevant code and regulations as they pertain to the individual taxpayer, as well as coverage of all major developments in federal taxation.
... product jumping from 31 to 58 percent.53 Surtax rates rose in an attempt to fund that increase in expenditures, ... 299 (1949); Louis D. Johnston and Samuel H. Williamson, The Annual Real and Nominal GDP for the United States, ...
U.S. International Taxation: Cases and Materials
West's Federal Taxation: Individual income taxes
This treatise provides expert guidance to law students and practitioners alike on this increasingly complex area of the law. It provides up-to-date, comprehensive coverage of pertinent provisions of the Internal...
Compilation of papers on problems of income taxation and the effects thereof on capital gains in the USA - covers economic implications, legal aspects of the tax system, fiscal policy,...
Cases and Materials on Fundamentals of Federal Income Taxation