Cases, Text and Problems on Federal Income Taxation, 5th ed.
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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
0314261958
Publication Date
2002
Publisher
West Group
City
St. Paul
Keywords
income tax, law and legislation
Disciplines
Law
Recommended Citation
Gunn, Alan and Ward, Larry D., "Cases, Text and Problems on Federal Income Taxation, 5th ed." (2002). Books. 147.
https://scholarship.law.nd.edu/law_books/147