Taxation :
Livingston, Michael A.
Taxation : law, planning, and policy / Michael A. Livingston, David S. Gamage. - 2nd ed. - New Providence, NJ : LexisNexis, c2010 - xx, 748, [13] p. : forms ; 27 cm. + teacher's manual.
Includes bibliographical references and index.
Background and basic themes -- Introduction to the income tax : classic problems in the definition of income -- Noncash compensation and fringe benefits -- Timing I : the basis concept and the relationship between taxable years -- Timing II : realization, recognition, and the problem of deferred compensation -- Loans, interest, and mortgages -- Deductions I : business and personal expenses and the line-drawing problem -- Deductions II : charitable contributions and other itemized deductions -- Capitalization, depreciation, and tax avoidance -- Capital gain and loss -- Taxation of the family unit -- Business taxation and the choice of business entity -- International and comparative taxation : toward a global perspective.
9781422476802 (hbk.) 1422476804 (hbk.)
2010008101
Income tax--Law and legislation--United States--Cases.
Taxation--Law and legislation--United States--Cases.
KF6369 / .L58 2010
343.7304
Taxation : law, planning, and policy / Michael A. Livingston, David S. Gamage. - 2nd ed. - New Providence, NJ : LexisNexis, c2010 - xx, 748, [13] p. : forms ; 27 cm. + teacher's manual.
Includes bibliographical references and index.
Background and basic themes -- Introduction to the income tax : classic problems in the definition of income -- Noncash compensation and fringe benefits -- Timing I : the basis concept and the relationship between taxable years -- Timing II : realization, recognition, and the problem of deferred compensation -- Loans, interest, and mortgages -- Deductions I : business and personal expenses and the line-drawing problem -- Deductions II : charitable contributions and other itemized deductions -- Capitalization, depreciation, and tax avoidance -- Capital gain and loss -- Taxation of the family unit -- Business taxation and the choice of business entity -- International and comparative taxation : toward a global perspective.
9781422476802 (hbk.) 1422476804 (hbk.)
2010008101
Income tax--Law and legislation--United States--Cases.
Taxation--Law and legislation--United States--Cases.
KF6369 / .L58 2010
343.7304