Title: Fundamentals of federal income taxation : cases and materials /
Authors: Freeland, James J., 1927-2000; Lathrope, Daniel J., 1951-; Lind, Stephen A.; Stephens, Richard B.
Year: 2018
Subjects: Income tax Law and legislation United States Cases; Income tax Law and legislation; United States
Contents: Introduction -- Identification of income subject to taxation -- Identification of the proper taxpayer -- Deductions in computing taxable income -- The year of inclusion or deduction -- The characterization of income and deductions -- Deferral and nonrecognition of income and deductions -- Converting taxable income into tax liability -- Federal tax procedure, professional responsibility, and tax policy.