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The Oxford introductions to U.S. law. Income tax law : exploring the capital-labor divide /

Edward J. McCaffery.

Book Cover
Main Author: McCaffery, Edward J.
Published: Oxford ; Oxford University Press, c2012.
Topics: Taxation - Law and legislation - United States.
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008 110610s2012 nyu b 001 0 eng
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019 |a766299881
020 |a9780195376715 (pbk. : alk. paper)
020 |a0195376714 (pbk. : alk. paper)
035 |a(OCoLC)ocn731192623
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050 00|aKF6289.85|b.M38 2012
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100 1 |aMcCaffery, Edward J.
245 14|aThe Oxford introductions to U.S. law.|pIncome tax law :|bexploring the capital-labor divide /|cEdward J. McCaffery.
246 30|aIncome tax law
260 |aOxford ;|aNew York :|bOxford University Press,|cc2012.
300 |axx, 257 p. ;|c21 cm.
490 0 |aOxford introductions to U.S. law
504 |aIncludes bibliographical references and index.
505 0 |aA view of the forest -- The "what" of taxation, part one : inclusions in the tax base -- The "what" of taxation, part two : deductions from the tax base -- The "when" of taxation : timing with a capital and lowercase "T" -- The "who" of taxation : questions of attribution and the appropriate filing unit -- The "how much" of taxation : characterization of ordinary income and capital gains -- A summary, of sorts : anatomy of a tax shelter -- The once and future tax system.
650 0|aTaxation|xLaw and legislation|zUnited States.
938 |aYBP Library Services|bYANK|n7025058
938 |aBlackwell Book Service|bBBUS|n7025058
938 |aCoutts Information Services|bCOUT|n18050296
994 |aC0|bUIU

Staff View for: The Oxford introductions to U.S. law : e