Taxation : law, planning, and policy / Michael Livingston, Professor of Law Rutgers Law School-Camden, David Gamage, Professor of law Indiana University at Bloomington Maurer School of Law.
Wat is included in income? -- When do receipts, gains and losses affect income -- How to treat loans and borrowing? -- What expenses and/or taxpayer characteristics can reduce or exempt tax on income? -- When can expenses reduce taxable income? -- What is the character of gains and losses? -- Who is the taxpayer and what tax rates apply.
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