9780195376715 paperback alkaline paper 0195376714 paperback alkaline paper
Oxford introductions to U.S. law.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
A view of the forest The "what" of tax, part I : inclusions in the tax base The "what" of taxation, part II : deductions from the tax base The "when" of taxation : timing with a capital and lower case "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.
KF6289.85 .M38 2011
Oxford ; New York : Oxford University Press,