Taxation
Subtitle: law, planning, and policy
By: Michael A. Livingston, David S. Gamage.
Contributors: Gamage, David S.
Edition: 2nd ed.
Publisher: LexisNexis; Brand: LexisNexis
Published: 2010
Place of publication: New Providence, NJ
Language: eng
Number of pages: 792
ISBN-13: 9781422476802
Subjects: Income tax -- Law and legislation -- United States -- Cases; Taxation -- Law and legislation -- United States -- Cases
Genres: Cases
Notes: Includes index.
Table of contents: title: Introduction to the income tax : classic problems in the definition of income; title: Noncash compensation and fringe benefits; title: Timing II : realization, recognition, and the problem of deferred compensation; title: Loans, interest, and mortgages; title: Deductions I : business and personal expenses and the line-drawing problem; title: Deductions II : charitable contributions and other itemized deductions; title: Capitalization, depreciation, and tax avoidance; title: Capital gain and loss; title: Taxation of the family unit; title: Business taxation and the choice of business entity; title: International and comparative taxation : toward a global perspective.