Federal income tax : doctrine, structure, and policy : text, cases, problems / Joseph M. Dodge, J. Clifton Fleming, Jr., Francine J. Lipman, Robert J. Peroni

Lipman, Francine J. [VerfasserIn] ; Fleming, J. Clifton [VerfasserIn] ; Peroni, Robert J. [VerfasserIn]

5. edition

Englisch

New Providence, NJ : LexisNexis, 2019

l, 830 pages

Includes index

978-1-5310-1311-0

Weitere Ausgaben: 978-1-5310-1312-7 (Fernzugriff)

Taxonomy, history, and the institutional structure of taxation in the United States -- Basic income tax principles -- Tax policy : evaluating tax systems and provisions -- Rates and allowances for basic maintenance -- Deductions for off-the-bottom personal expenses -- Viewing the income tax through a consumption tax lens -- The capitalization principle in practice -- The basic framework governing business and investment deductions -- Defining the personal realm : of human capital -- Dual-purpose outlays -- Allocating costs between the income-production and personal realms -- Forms of compensation income -- Can in-kind consumption be "residual gross income"? -- Recoveries for personal injury and other windfall receipts -- Gratuitous transfers -- Charitable contributions -- Income-shifting strategies -- Borrowing, lending, and interest -- Cancellation-of-debt income -- Debt and property -- Tax shelters -- Realization of gross income -- Tax accounting methods -- Realization of loss on the destruction or theft of property -- Capital gains and losses -- Recoveries of expense items : the effect of annual accounting on basis and basis recovery -- The taxation of financial investments -- Depreciation -- The disposition of a part of the whole.

*USA / Einkommensteuer / Steuerrecht

*Income tax -- Law and legislation -- United States -- Cases

Einkommensteuer / Einkommensteuer / Einkommensteuer / USA

Gesetz / Law

Klassifikation der Library of Congress: KF6369

Dewey Dezimal-Klassifikation: 343.7305/2

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ausgeliehen bis 16-11-2020