Cases and materials on federal taxation / by Erwin N. Griswold
Imprint
Brooklyn : The Foundation Press, Inc., 1950
Edition
3rd ed
Descript
xxvii, 834 p. ; 25 cm
CONTENT
The Elements of federal tax procedure -- Income tax: What is income? -- Whose income is it? -- Deductions and credits -- When is it income?-or deductible?-accounting problems -- Capital gains and losses -- Corporate distributions and reorganizations -- Special problems with respect to corporations and associations -- Estate and gift taxes: Estate tax -- Gift tax -- Miscellaneous taxes -- General problems