Federal income taxation : keyed to Freeland, Lathrope, Lind, and Stephens's casebook on federal income taxation
著者
書誌事項
Federal income taxation : keyed to Freeland, Lathrope, Lind, and Stephens's casebook on federal income taxation
（High court case summaries）
West Academic, c2015
17th ed
- タイトル別名
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Federal income taxation : keyed to Freeland's casebook on federal income taxation
Federal income taxation : keyed to Freeland
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内容説明・目次
内容説明
This study aid provides detailed explanation of the cases in Freeland's income tax casebook. The discussion of each case provides the facts, issues, holdings, and court's reasoning. This title includes cases that pertain to identification of taxable income, identification of proper taxpayer, deductions in computing deductible income, the year of inclusion or deduction, capital gains and losses, characterization of income and deductions, deferral and nonrecognition of income and deductions, converting taxable income into tax liability, and federal tax procedure.
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