Fundamentals of federal income tax law
This casebook is premised on the view that as tax law has become increasingly complex, the best approach to its teaching is to return to the basics. Thus, this concise casebook presents the material in approximately 500 pages. Despite the diminished length of the book, professors will find adequate material for a basic four-hour course. Teacher's Manual Annual Supplement.
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Tax Base Tax Rates and Taxable Units
Whose Income Is It
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accrued activities adjusted allocable allowed alternative minimum tax amount apply basis borrowing business expenses capital asset capital gains cash child tax credit claim Code Commissioner compensation computing Congress corporation cost debt decision deferred depreciation deductions disallowed earned economic employee example excluded exempt fact gift gross income held income interest Income Tax Regs incurred indebtedness Internal Revenue Internal Revenue Code Internal Revenue Service investment issue itemized deductions lease legislative loan married couple meals method mortgage nondeductible nonrecourse debt ordinary income paid payee payments payor personal service petitioner petitioner's plaintiff prior Private Letter Ruling problem profit purchase qualified question realized reasonable received regulations reimbursed Revenue Ruling rules statute statutory substantial tax benefit tax breaks Tax Court tax expenditure tax law tax rate tax shelter taxable income taxpayer tion trade or business transaction Treas Worthen