The Six Concepts of Taxation
Subtitle: A Students Guide
Publisher: Cch Inc
Published: 2015-10-15
Language: eng
Number of pages: 210
ISBN-13: 9780808042983
Description: "In this book, I introduce the six concepts and use them to unpack leading cases and real-world transactions. The six are: valuation, net income, realization, tax deferral, substance over form, and income-shifting"--Page iii.