McNulty and Lathrope's Federal Income Taxation of Individuals in a Nutshell, 8th

Imprint
West Academic Publishing
ISBN-13
9781628106145
Primary Subject
Tax-Income
Format
eBook
Copyright
2012
Series
Nutshells
eBook - Lifetime digital access to the eBook, with the ability to highlight and take notes.

Description

How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. It explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. It also inquires into the policy and purposes of, and alternatives to, existing legal rules.