How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. It explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. It also inquires into the policy and purposes of, and alternatives to, existing legal rules.
| ISBN: | 9780314927002 |
| Publication date: | 30th November 2011 |
| Author: | John K McNulty, Daniel J Lathrope |
| Publisher: | West Academic Publishing an imprint of West Academic |
| Format: | Paperback |
| Pagination: | 543 pages |
| Series: | West Nutshell Series |
| Genres: |
Company, commercial and competition law: general Taxation and duties law |