Federal income taxation : principles and policies
著者
書誌事項
Federal income taxation : principles and policies
（University casebook series）
Foundation Press, 2022
Ninth edition
- hbk.
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This casebook on federal income taxation contains detailed text and explanatory materials. The ninth edition marks a major revision of the casebook to cover recent regulations, rulings, cases and other new developments.
The new casebook provides revised discussions of tax expenditures, fringe benefits, depreciation, opportunity zones, the taxation of business income, net operating losses, and the state and local tax deduction. The ninth edition also discusses, where relevant, legislation enacted in response to the COVID-19 pandemic.
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