Title: Problems and materials in federal income taxation /
Authors: Guerin, Sanford M.; Postlewaite, Philip F., 1945-; Rosenzweig, Adam.
Publisher: Wolters Kluwer Law & Business,
Year: 2008
Subjects: Income tax Law and legislation United States Cases.
Contents: The concept of gross income -- Items excluded from gross income -- Choosing the proper taxpayer -- Timing of gross income -- Deductions for trade or business expenses -- Capital gains and losses -- Investment and personal deductions -- Timing of deductions and tax shelters -- Computing tax liability.