High Court Case Summaries on Federal Income Taxation (Keyed to Freeland, Lathrope, Lind, and Stephens, 19th)

Imprint
West Academic Publishing
ISBN-13
9781642425239
Primary Subject
Tax-Income
Format
eBook
Copyright
2019
Series
High Court Case Summaries
eBook - Lifetime digital access to the eBook, with the ability to highlight and take notes.

Description

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.