Income Tax Law. Second Edition - AZ
- Preliminary sections
- General Anti-Avoidance Rule
- Filings, Assessments and Related Issues
- Office and Employment Income
- Business and Property Deductions
- Capital Gains and Losses
- Appendix C: Measurement of Income
- Table of Cases
- Basic Principles
- An Overview of Tax Law and Concepts
- Tax Nexus
- Index
- The Meaning of Income
- Business and Property Income
- Other Income and Deductions
- From Net Income to Taxable Income
- Corporate Business Income
- Objections and Appeals
- Statutory Interpretation
- Whose Income Is It?
- Damages
- Computation of Tax: Individuals
- Corporate Investment Income
- Epilogue
- Glossary
- Appendix A: The Time Value of Money
- Tax Credits
- Computation of Tax: Corporations
- Appendix B: Tax Rates
- Preface
- Appendix D: Free Internet Resources
- Acknowledgment
- About the Author