Fundamentals of federal income taxation / by James
Imprint
New York : Foundation Press, 1998
Edition
10th ed
Descript
xcix, 1049 p. ; 27 cm
CONTENT
Indentification of income subject to taxation -- Identification of the proper taxpayer -- Deductions in computing taxable income -- The Year of inclusion or deduction -- The Characterization of income and deductions -- Deferral and nonrecognition of income and deductions -- Converting taxable income into tax liability -- Federal tax procedure
SUBJECT
Income tax -- Law and legislation -- United States -- Cases