Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Background and basic themes Introduction to the income tax: classic problems in the definition of income Noncash compensation and fringe benefits Timing I: the basic 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.