Cases, Text and Problems on Federal Income Taxation. 4th Edition.

Title

Cases, Text and Problems on Federal Income Taxation. 4th Edition.

Files

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Description

Early in the book the students encounter fundamental tax concepts such as basis, case-method, and accrual-method accounting; depreciation; and gain from the sale of property. Later chapters apply these principles in more difficult settings. This organization allows students to develop their understanding of key concepts in simple settings, and then to review and reinforce these concepts. Contains a large number of purposely brief problems and textual notes on tax policy, progressive taxation, preferences for capital gains, the exclusion of gifts and bequests from income, the taxation of life insurance, and the relevance of state law determinations to federal tax disputes.

ISBN

0314230823

Publication Date

1998

Publisher

West Group

City

St. Paul, Minn.

Keywords

income tax, law and legislation

Disciplines

Law