Federal income tax : examples & explanations / Katherine Pratt, Sayre Macneil Fellow Professor of Law and, Loyola Law School, Los Angeles ; Thomas D. Griffith, Professor of Law, John B. Milliken Professor of Taxation, USC Gould School of Law ; Joseph Bankman, Professor of Law, Ralph M. Parsons Professor of Law and Business, Stanford Law School.
Introduction -- Some characteristics of gross income -- Problems of timing -- Personal deductions and credits -- Deductions for the costs of earning income -- Mixed personal and business expenditures -- Income shifting -- Capital gains and losses.
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