Cases, Text and Problems on Federal Income Taxation (American Casebook Series)

ISBN: 9780314261953
Publisher: West Group
Edition: 5
Publication Date: 2002-06
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DESCRIPTION

As with the previous editions, the authors have tried to prepare materials that will help students cope with a confusing mass of legislation by seeing the minutiae of the Code as reflections of basic concepts and recurring problems of income taxation. The authors continue to treat the income and deduction aspects of particular kinds of payments-especially interest-together, a technique they see as essential if students are to understand what is at stake in particular controversies.

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