000			01942cam a2200349 a 4500
001			16108834
003			Rw-KiILPD
005			20170607112005.0
008			100226s2010 njuk b 001 0 eng
010			_a 2010008101
020			_a9781422476802 (hbk.)
020			_a1422476804 (hbk.)
035			_a(OCoLC)ocn537308955
040			_aDLC _cDLC _dILI _dONS _dDLC
042			_apcc
043			_an-us---
050	0	0	_aKF6369 _b.L58 2010
082	0	0	_a343.7304 _222
100	1		_aLivingston, Michael A.
245	1	0	_aTaxation : _blaw, planning, and policy / _cMichael A. Livingston, David S. Gamage.
250			_a2nd ed.
260			_aNew Providence, NJ : _bLexisNexis, _cc2010
300			_axx, 748, [13] p. : _bforms ; _c27 cm. + _eteacher's manual.
504			_aIncludes bibliographical references and index.
505	0		_aBackground 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.
650		0	_aIncome tax _xLaw and legislation _zUnited States _vCases.
650		0	_aTaxation _xLaw and legislation _zUnited States _vCases.
700	1		_aGamage, David S.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c6888 _d6888