Federal income taxation : a law student's guide to the leading cases and concepts /

Federal income taxation : a law student's guide to the leading cases and concepts /

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Bibliographic Details
Author / Creator:Chirelstein, Marvin A., author.
Edition:Fifteenth edition.
Imprint:Eagan, MN : West Academic, [2023]
©2023
Description:1 online resource ( 549 pages.)
Language:English
Series:Concepts and insights series
Concepts and insights series.
Subject:
Income tax -- Law and legislation -- United States.
Income tax -- Law and legislation -- United States -- Cases.
Income tax -- Law and legislation.
United States.
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/13151836
Related Items:Revision of: Federal income taxation.
Hidden Bibliographic Details
Other authors / contributors:Zelenak, Lawrence, author.
ISBN:9798887861586
Notes:Includes bibliographical references and index.
Print version record.
Other form:Print version: Chirelstein, Marvin A. Federal income taxation. Fifteenth edition. Eagan, MN : West Academic, [2023] 9798887861586
Table of Contents:
  • Introduction: terminology, timing and rates
  • Part A. Income
  • Part B. Deductions
  • Part C. Attribution of income
  • Part D. Tax accounting
  • Part E. Recognition of gains and losses: selected issues
  • Part F. Capital gains and losses
  • Afterword
  • Note. What is the true value of a tax preference?
  • Note. Income tax, consumption tax, flat tax
  • Note. Tax shelters and economic substance
  • Appendix A. Present value.

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