Fundamentals of federal income taxation
Subtitle: cases and materials
By: by James J. Freeland ... [et al.].
Edition: 16th ed.
Series: University casebook series
Publisher: Thomson Reuters/Foundation Press
Published: 2011
Place of publication: New York, NY
Language: eng
Number of pages: 1050
ISBN-13: 9781609300081
Subjects: Income tax; Cases; Law and legislation
Other titles: Federal income taxation; Cases and materials fundamentals of federal income taxation
Notes: Includes bibliographical references (p. xcvii-cvii) and index.
Table of contents: title: Introduction; title: Identification of income subject to taxation; title: Identification of the proper taxpayer; title: Deductions in computing taxable income; title: The year of inclusion or deduction; title: The characterization of income and deductions; title: Deferral and nonrecognition of income and deductions; title: Converting taxable income into tax liability; title: Federal tax procedure and professional responsibility.