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Income tax law : exploring the capital-labor divide
Author
Title
Income tax law : exploring the capital-labor divide / Edward J. McCaffery.
ISBN
9780195376715 (pbk. : alk. paper)
0195376714 (pbk. : alk. paper)
Published
New York : Oxford University Press, c2012.
Physical Description
xx, 257 pages ; 21 cm.
Format
Books
Language
English
Added to Catalog
February 03, 2012
Series
Oxford introductions to U.S. law.
Bibliography
Includes bibliographical references and index.
Contents
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.
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