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The Oxford introductions to U.S. law. exploring the capital-labor divide / Income tax law :

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 descri...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: McCaffery, Edward J. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Oxford ; New York : Oxford University Press, [2012]
Colección:Oxford introductions to U.S. law.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.