Introduction: terminology, timing and rates -- Part A. Income -- Part B. Deductions -- Part C. Attribution of income -- Part D. Tax accounting -- Part E. Recognition of gains and losses: selected issues -- Part F. Capital gains and losses -- Afterword -- Note. What is the true value of a tax preference? -- Note. Income tax, consumption tax, flat tax -- Note. Tax shelters and economic substance -- Appendix A. Present value.
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