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The Individual Tax Base: Cases, Problems and Policies in Federal Taxation (American Casebook Series)

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Edition: 2nd ed., 2010
Author(s): Malman, Sugin, Solomon, Hesch


SKU: 93924



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Product Description

This The Individual Tax Base: Cases, Problems and Policies in Federal Taxation law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. It includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. The book covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. It also covers travel, entertainment, and other limitations on deductions and looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.

Table of Contents includes:
Introduction to Federal Income Taxation;
Gross Income - Benefit Received;
Tax-Free Fringe Benefits And an Overview of Business Deductions;
Gifts or Compensation?;
Introduction to Property Transactions;
Timing of Income and Deductions: An Overview;
Timing of Deductions: Capitalization Requirements;
Timing of Deductions: Recovery of Capitalized Costs;
Personal Deductions;
Tax Consequences of Interest;
Assignment of Income;
Advanced Property Transactions;
Advanced Capital Asset Transactions; Advanced Timing Issues;
Deferred Compensation;
Alternative Minimum Tax.


Condition New
Shipping Availability This item ships in 3 to 5 business days.
Heavy No
Format Hardcover
Author Malman, Sugin, Solomon, Hesch
ISBN 9780314917522
Edition 2nd ed., 2010
Publisher West