Federal income taxation : a law student's guide to the leading cases and concepts / Marvin A. Chirelstein, Late Professor of Law, Columbia University; Lawrence Zelenak, Professor of Law, Duke University.
2018
KF6369 .C43 2018 (Map It)
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Title
Federal income taxation : a law student's guide to the leading cases and concepts / Marvin A. Chirelstein, Late Professor of Law, Columbia University; Lawrence Zelenak, Professor of Law, Duke University.
Published
St. Paul MN : Foundation Press, [2018]
Copyright
©2018
Call Number
KF6369 .C43 2018
Edition
Fourteenth edition.
ISBN
1640208240
9781640208247
9781640208247
Description
xiii, 527 pages ; 24 cm.
System Control No.
(OCoLC)1035748206
Summary
"[This book] explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017--the most significant federal tax legislation in more than thirty years."-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Gift
Purchased from the income of the Edith L. Fisch Fund
Added Author
Gift

The Arthur W. Diamond Law Library
Purchased from the income of the Edith L. Fisch Fund
Table of Contents
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.
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.