Federal income taxation
Subtitle: a law student's guide to the leading cases and concepts
By: Marvin A. Chirelstein, Late Professor of Law, Columbia University; Lawrence Zelenak, Professor of Law, Duke University
Contributors: Zelenak, Lawrence, author
Edition: Fourteenth edition.
Series: Concepts and insights series; Concepts and insights series
Publisher: Foundation Press; West
Published: 2018
Place of publication: St. Paul MN
Language: eng
Number of pages: 545
ISBN-13: 9781642424973; 9781640208247
Copyright date: 2018
Subjects: Income tax; Law and legislation; Cases; LAW / Military
Other titles: West Academic Study Aids.
Description: "[This book] explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017--the most significant federal tax legislation in more than thirty years."--
Notes: Includes bibliographical references and index.
Table of contents: title: Part A. Income; title: Part B. Deductions; title: Part C. Attribution of income; title: Part D. Tax accounting; title: Part E. Recognition of gains and losses : selected issues; title: Part F. Capital gains and losses.