Cases and Materials on Federal Income Taxation: Taxation of individualsSelection of leading cases, rulings and court opinions appropriate for introduction of law students to federal income taxation. |
Contents
TABLE OF CASES | 4 |
TABLE OF STATUTES | 4 |
TABLE OF FEDERAL INTERNAL REVENUE REGULATIONS | 4 |
Copyright | |
89 other sections not shown
Common terms and phrases
9th Cir accounting accrual allowed annuity apply asset bad debt basis capital gain Casebook claim Comm compensation computing Congress construction constructive receipt contract corporation cost Court of Appeals decision deduction deferred depletion depreciation determined disallowed dividends duction earned employee exclusion exemption expenditures fact fair market value federal income tax gift gift tax gross income held Helvering included incurred interest Internal Revenue Code Internal Revenue Service investment itemized deductions L.Ed lease limited loan loss meals ment option ordinary income paid payments petitioner problem profit purchase question realized reason receipt received Regs Regulations result rule S.Ct salary sold statute statutory subsidy supra tax benefit Tax Court tax expenditure tax law Tax Reform tax return tax shelter taxable income taxation taxpayer tion trade or business transaction transfer treatment United