| Description |
xx, 257 p. ; 21 cm. |
| Series |
Oxford introductions to U.S. law.
|
| Bibliography |
Includes bibliographical references and index. |
| Contents |
A view of the forest -- The "what" of taxation, part one : inclusions in the tax base -- The "what" of taxation, part two : deductions from the tax base -- The "when" of taxation : timing with a capital and lowercase "T" -- The "who" of taxation : questions of attribution and the appropriate filing unit -- The "how much" of taxation : characterization of ordinary income and capital gains -- A summary, of sorts : anatomy of a tax shelter -- The once and future tax system. |
| Subject |
Taxation -- Law and legislation -- United States.
|
| Added Title |
Income tax law |
| Standard No. |
766299881 |
| ISBN |
9780195376715 (pbk. : alk. paper) |
|
0195376714 (pbk. : alk. paper) |
|
