Federal income taxation
By: Richard Schmalbeck, Lawrence Zelenak.
Contributors: Zelenak, Lawrence.
Edition: 2nd ed.
Publisher: Aspen Publishers
Published: 2007
Place of publication: New York, NY
Language: eng
Number of pages: 923
ISBN-13: 9780735562592
Subjects: Income tax -- Law and legislation -- United States
Notes: Includes bibliographical references and index.
Table of contents: title: An introduction to the income tax; title: The scope of gross income; title: Property transactions; title: Personal deductions; title: Business expense deductions; title: Capitalization and cost recovery; title: Tax accounting; title: Tax preferences, tax shelters, and the alternative minimum tax; title: Taxation of the family; title: Identifying the proper taxpayer; title: Retirement savings and consumption taxation; title: Capital gains and losses.