The Oxford Introductions to U.S. Law :
McCaffery, Edward JAuthor
New York : Oxford University Press,
c.2012.
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 describing how they work together to carry out the policy goals of the U.S. tax system.
Bibliographic Level Mode of Issuance: Monograph
Includes bibliographical references and index.
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 describing how they work together to carry out the policy goals of the U.S. tax system.
Description based on print version record.
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.
Taxation
Law - U.S.
Law, Politics & Government
Public Finance Laws - U.S.