| Description |
lxxiv, 957 p. ; 26 cm. |
| Series |
University casebook series.
|
| Bibliography |
Includes bibliographical references (p. lxiii-lxxiv) and index. |
| Contents |
Introduction -- Identification of income subject to taxation -- Identification of the proper taxpayer -- Deductions in computing taxable income -- The year of inclusion or deduction -- The characterization of income and deductions -- Deferral and nonrecognition of income and deductions -- Converting taxable income into tax liability -- Federal tax procedure, professional responsibility, and tax policy. |
| Subject |
Income tax -- Law and legislation -- United States -- Cases.
|
| Added Author |
Freeland, James J., 1927-
|
|
Lathrope, Daniel J., 1951-
|
|
Lind, Stephen A.
|
|
Stephens, Richard B.
|
| Added Title |
Federal income taxation |
|
Cases and materials, fundamentals of federal income taxation |
| OCLC # |
855539251 |
|
