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Author McCaffery, Edward J.
Title The Oxford introductions to U.S. law. Income tax law : exploring the capital-labor divide / Edward J. McCaffery.
Publication Info. Oxford ; New York : Oxford University Press, c2012.
Location Call No. Status Notes
 Law Library  KF 6289.85 .M38 2012    CHECKED IN
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)
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