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High Court Case Summaries: Income Tax

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Edition: 2015, keyed 17th ed. casebook
Author(s): Freeland cases


SKU: 50254



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Product Description

If you're looking for a study guide that will correllate with your particular law school casebook, look no further than West's High Court Case Summaries series!

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;
Employee Benefits;
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;
Business Deductions;
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;
Nonrecognition Provisions;
Procedure and Professional Responsibility.


Condition New
Shipping Availability This item ships within the next business day.
Heavy No
Format Paperback
Author Freeland cases
ISBN 9781628106824
Edition 2015, keyed 17th ed. casebook
Publisher West