Cases, Text and Problems on Federal Income Taxation
As with the previous editions, the authors have tried to prepare materials that will help students cope with a confusing mass of legislation by seeing the minutiae of the Code as reflections of basic concepts and recurring problems of income taxation. The authors continue to treat the income and deduction aspects of particular kinds of payments-especially interest-together, a technique they see as essential if students are to understand what is at stake in particular controversies.
66 pages matching corporation in this book
Results 1-3 of 66
What people are saying - Write a review
We haven't found any reviews in the usual places.
Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations and Rulings
63 other sections not shown
adjusted basis alimony allowed bonds capital gains cash Circuit claim Commissioner compensation computing Congress Corp corporation cost Court of Appeals debt decision deduction deferred depreciation determined disallowed dividends divorce earned employee exchange excluded exemption expenditures filing gain or loss gift gift tax gross income Helvering incurred indebtedness interest Internal Revenue Internal Revenue Code Internal Revenue Service investment issue itemized deductions L.Ed lease liability loan ment mortgage obligation ordinary income paid payments percent petitioner Problem profit progressive tax provides purchase qualified receipt received recognized regulations rental result Revenue Code Roth IRA rule S.Ct salary Section securities sells shareholders sold spouse statute supra Supreme Court T.C. Memo tax benefit Tax Court tax-exempt taxable income taxation taxpayer tion trade or business traditional IRA transaction transfer Treas Treas.Reg treated U.S.Tax United UNITED STATES CODE X Corp