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Table of Contents includes:
The Story of Glen Glass: Towards a Modern Concept of Gross Income
The Story of Macombe: The Continuing Legacy of Realization
The Story of Kirby Lumber: The Many Faces of Discharge of Indebtedness Income
The Story of Davis: Transfers of Property Pursuant to Divorce
The Story of Welch: The Use (and Misuse) of the “Ordinary and Necessary” Test for Deducting Business Expenses
The Story of INDOPCO: What Went Wrong in the Capitalization v. Deduction Debate?
The Story of Crane: How a Widow’s Misfortune Led to Tax Shelters
The Story of Schlude: The Origins of the Tax/Financial Accounting GA(A)P
The Story of Earl: How Echoes (and Metaphors) from the Past Continue to Shape the Assignment of Income Doctrine
The Story of Knetsch: Judicial Doctrines Combating Tax Avoidance
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|Edition||2nd ed., 2009|