Legalines: Income Taxation(keyed to Klein casebook)
著者
書誌事項
Legalines: Income Taxation(keyed to Klein casebook)
（Legalines / series editor Linda C. Schneider）
Thomson West, 2010
2010 ed., keyed to 15th ed. casebook
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内容説明・目次
内容説明
This title provides analysis of the cases in Klein's income tax casebook. The discussion of each case includes an explanation of the facts, issues, holdings, and court's rationale. It also includes background information to relate the individual cases to the overall structure of the subject area. This title includes cases that pertain to characteristics of income, problems of timing, personal deductions, exemptions and credits, allowances for mixed business and personal outlays, deductions for the costs of earning income, the splitting of income, and capital gains and losses.
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