Subchapter B — Computation of Taxable Income Part I Definition of gross income , adjusted gross income , taxable income , etc. Part II Items specifically included in gross income Part III Items specifically excluded from gross income ...
It is designed to offer maximum flexibility and ease-of-use for law school courses. Updated annually, it accounts for recent legislative and regulatory developments. This edition is current through May 31, 2020.
Compiled by a team of distinguished law professors, the 2014-2015 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. ...
The new edition also incorporates numerous changes to the regulations, including revised regulations under section 338(h)(10) on multi-step transactions, section 368 on the continuity of interest doctrine and D reorganizations, and section ...
The book's highly readable 7-1/2 x 10 oversized page format make it easier to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.
The book's highly readable 7-1/2 x 10 oversized page format make it easy to read for both professor and student. The book is an attractive alternative to the full text of the multi-volume Internal Revenue Code and Income Tax Regulations.
Softbound - New, softbound print book.
"This volume includes selected provisions of the Internal Revenue Code and Treasury Department Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from ...
You'll find this book to be an invaluable single source for the statutes and regulations relating to nonprofit organizations.
Well-organized and concise, this new edition covers just about everything related to reptiles and amphibians by utilizing an international array of contributing authors that were selected based on their recognized specialization and ...
The 2012-2013 Edition takes into account recent legislative and regulatory developments occurring in 2011 and prior years under Sections 302, 331, 355, 358, 368, 381, and to the regulatory definitions for business entities under 301.7701.