登入選單
返回Google圖書搜尋
The Individual Tax Base
Laurie L. Malman
其他書名
Cases, Problems and Policies in Federal Taxation
出版West Group, 2002
主題Business & Economics / Taxation / GeneralLaw / Taxation
ISBN03142330599780314233059
URLhttp://books.google.com.hk/books?id=sodFAQAAIAAJ&hl=&source=gbs_api
註釋This law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. Includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. Covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. Also covers travel, entertainment, and other limitations on deductions. Looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.