Federal income taxation : a law student's guide to the leading cases and concepts / Marvin A. Chirelstein, Late Professor of Law, Columbia University; Lawrence Zelenak, Professor of Law, Duke University.
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.
Summary:
"[This book] explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017--the most significant federal tax legislation in more than thirty years."-- Provided by publisher.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.