Basic income tax

Format:

Book

Author/Creator:

Kratzke, William P., author.

Language:

English

Subjects (All):

Law--Textbooks--United States.

Law.

Physical Description:

1 online resource

Edition:

8th Edition

Place of Publication:

[Place of publication not identified] CALI's eLangdell® Press [2016]

Language Note:

In English.

Summary:

This book is the 8th edition of a basic income tax text. This edition incorporates the Tax Cuts and Jobs Act of 2017. 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.

Contents:

Chapter 1: The Government Raises Money: Introduction to Some Basic Concepts of Taxes and Taxing Income

Chapter 2: What Is Gross Income: Section 61 and the Sixteenth Amendment

Chapter 3: Exclusions from Gross Income

Chapter 4: Loans and Cancellation of Indebtedness

Chapter 5: Progressivity and Assignment of Income

Chapter 6: Deductions: Business Expenses

Chapter 7: Personal Deductions and the Standard Deduction

Chapter 8: Tax Consequences of Divorce and Intra-Family Transactions

Chapter 9: Timing of Income and Deductions: Annual Accounting and Accounting Principles

Chapter 10: Character of Income and Computation of Tax

Notes:

CC BY-SA

Description based on print resource

OCLC:

1000336127