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.
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Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations and Rulings
63 other sections not shown
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