The Oxford introductions to U.S. law. Income tax law : exploring the capital-labor divide / Edward J. McCaffery.
2012
KF6289.85
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Details
Title
The Oxford introductions to U.S. law. Income tax law : exploring the capital-labor divide / Edward J. McCaffery.
ISBN
9780190260224 (electronic bk.)
019026022X (electronic bk.)
9780199750047 (electronic bk.)
0199750041 (electronic bk.)
9780195376715 (print)
0195376714
9780195376715
019026022X (electronic bk.)
9780199750047 (electronic bk.)
0199750041 (electronic bk.)
9780195376715 (print)
0195376714
9780195376715
Published
Oxford ; New York : Oxford University Press, [2012]
Language
English
Description
1 online resource (xx, 257 pages)
Call Number
KF6289.85
System Control No.
(OCoLC)908193016
Summary
This volume presents an introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, the author offers an explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system.
Note
This volume presents an introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, the author offers an explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
A view of the forest
The "what" of taxation, part one : inclusions in the tax base
The "what" of taxation, part two : deductions from the tax base
The "when" of taxation : timing with a capital and lowercase "T"
The "who" of taxation : questions of attribution and the appropriate filing unit
The "how much" of taxation : characterization of ordinary income and capital gains
A summary, of sorts : anatomy of a tax shelter
The once and future tax system.
The "what" of taxation, part one : inclusions in the tax base
The "what" of taxation, part two : deductions from the tax base
The "when" of taxation : timing with a capital and lowercase "T"
The "who" of taxation : questions of attribution and the appropriate filing unit
The "how much" of taxation : characterization of ordinary income and capital gains
A summary, of sorts : anatomy of a tax shelter
The once and future tax system.
Digital File Characteristics
text file PDF
Source of Description
Print version record.
Series
Oxford introductions to U.S. law.
Available in Other Form
Print version: McCaffery, Edward J. Oxford introductions to U.S. law. Income tax law. Oxford ; New York : Oxford University Press, ©2012
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