The Oxford introductions to U.S. law. exploring the capital-labor divide /
McCaffery, Edward J.
Oxford ; New York : Oxford University Press,
c2012.
Includes bibliographical references and index.
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