Taxation : law, planning, and policy / Michael A. Livingston, David S. Gamage.
Material type: TextPublication details: New Providence, NJ : LexisNexis, c2010Edition: 2nd edDescription: xx, 748, [13] p. : forms ; 27 cm. + teacher's manualISBN:- 9781422476802 (hbk.)
- 1422476804 (hbk.)
- 343.7304 22
- KF6369 .L58 2010
Item type | Current library | Call number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|
Books | Institute of Legal Practice and Development Library - Nyanza Branch General Stacks | Available | 007401N |
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.
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