Basic income tax / William Kratzke.

Format:

Book

Author/Creator:

Kratzke, William P.

Contributor:

Open Textbook Library, distributor.

Series:

Open Textbook Library.

Open textbook library.

Language:

English

Subjects (All):

Income tax--United States.

Income tax.

United States.

Income tax deductions--United States.

Income tax deductions.

Taxation--United States.

Taxation.

Physical Description:

1 online resource : illustrations (some colour).

Updated irregularly.

Distribution:

Minneapolis : Open Textbook Library.

Place of Publication:

[Chicago, Ill.] : CALI eLangdell Press, [2013]-

System Details:

Mode of access: World Wide Web.

text file

Summary:

"This book is the 4th edition of a basic income tax text. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared."--Open Textbook Library.

Contents:

The Government Raises Money: Introduction to Some Basic Concepts of Taxes and Taxing Income

What Is Gross Income: Section 61 and the Sixteenth Amendment

Exclusions from Gross Income

Loans and Cancellation of Indebtedness

Progressivity and Assignment of Income

Deductions: Business Expenses

Personal Deductions

Tax Consequences of Divorce and Intra-Family Transactions

Timing of Income and Deductions: Annual Accounting and Accounting Principles

Character of Income and Computation of Tax

Notes:

This bibliographic record is available under the Creative Commons CC0 "No Rights Reserved" license.

Description based on online version, 2016-2017, fourth edition; Title from PDF (viewed on August 31, 2016)

ISBN:

1365302881

9781365302886

OCLC:

957557082

Access Restriction:

Open Access Unrestricted online access