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Samuel A. Donaldson

Federal Income Taxation of Individuals: Cases, Problems & Materials (American Casebook Series)

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ISBN: 0314144293
Издательство: West
Год издания: 2004
Book DescriptionUsing a "building-block" format, this law school text leads students from the basic elements of the federal income tax system to increasingly complex details such as timing principles, tax avoidence limitations, and characterization issues. Instructional tools in the text allow students to apply simple Internal Revenue Code and Treasury Regulation provisions and use self-assessment questions to measure their own comprehension. Problems for class discussion require readers to research tax code and apply complex rules to basic fact patterns.