TY  - BOOK
AU  - Livingston,Michael A.
AU  - Gamage,David S.
TI  - Taxation: law, planning, and policy 
SN  - 9781422476802 (hbk.)
AV  - KF6369 .L58 2010
U1  - 343.7304 22
PY  - 2010///
CY  - New Providence, NJ
PB  - LexisNexis
KW  - Income tax
KW  - Law and legislation
KW  - United States
KW  - Cases
KW  - Taxation
N1  - 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
ER  -