High Court Case Summaries: Income Tax
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This High Court: Income Tax (keyed to the Freeland textbook) provides case summaries on income tax law, examining procedural basis, facts, issues, decisions, and rationale. Convenient memory aids include headnotes, instant facts, black-letter rules, case vocabulary, and graphics. Each chapter begins with an introduction of its concepts presented in simple terms, and an alphabetical table of cases is provided.
Features and Benefits:
Allows fast, easy, and on-point research;
Extensive summaries of High Court cases on income tax law;
Discusses procedural basis, facts, issues, decisions, and rationale;
Provides headnotes, instant facts, black-letter rules, case vocabulary, and graphics;
Includes an alphabetical Table of Cases.
Table of Contents includes:
Gross Income: The Scope of Section 61;
Exclusion of Gifts and Inheritances;
Gain From Dealings in Property;
Life Insurance Proceeds and Annuities;
Discharge of Indebtedness;
Damages and Related Receipts;
Separation and Divorce;
Other Exclusions From Gross Income;
Assignment of Income;
Income Producing Entities;
Deductions for Profit-Making, Nonbusiness Activities;
Deductions Not Limited to Business or Profit-Seeking Activities;
Restrictions on Deductions;
Deductions for Individuals Only;
Fundamental Timing Principles;
How Ineluctable is the Integrity of the Taxable Year?;
Capital Gains and Losses;
Characterization on the Sale of Depreciable Property;
Deductions Affected by Characterization Principles;
Interrelationship of Timing and Characterization;
Disallowance of Losses;
Procedure and Professional Responsibility.
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|Edition||2015, keyed 17th ed. casebook|