The Oxford introductions to U.S. law
Subtitle: Income tax law : exploring the capital-labor divide
By: Edward J. McCaffery
Series: Oxford introductions to U.S. law
Publisher: Oxford University Press
Published: 2012
Place of publication: Oxford; New York
Language: eng
Number of pages: 257
ISBN-13: 9780195376715
Subjects: Taxation; Law and legislation
Other titles: Income tax law
Notes: Includes bibliographical references and index.
Table of contents: title: A view of the forest; title: The "what" of taxation, part one : inclusions in the tax base; title: The "what" of taxation, part two : deductions from the tax base; title: The "when" of taxation : timing with a capital and lowercase "T"; title: The "who" of taxation : questions of attribution and the appropriate filing unit; title: The "how much" of taxation : characterization of ordinary income and capital gains; title: A summary, of sorts : anatomy of a tax shelter; title: The once and future tax system.