| ISBN: | 9781454871026 : |
| 编目源: | DLC DLC DLC |
| 语种代码: | eng |
| 地理区域代码: | n-us--- |
| 个人名称: | Bankman, Joseph |
| 题名: | Federal income taxation / Joseph Bankman, Ralph M. Parsons Professor of Law and Business, Stanford University; Daniel N. Shaviro, Wayne Perry Professor of Taxation, New York University School of Law; Kirk J. Stark, Barrall Family Professor of Tax Law and Policy, University of California, Los Angeles; Edward D. Kleinbard, Ivadelle and Theodore Johnson Professor of Law and Business, USC Gould School of Law. |
| 版本说明: | 17th edition. |
| 出版发行项: | New York : Wolters Kluwer, c2017 |
| 载体形态: | xxvii, 751 pages : illustrations ; 26 cm. |
| 书目附注: | Includes bibliographical references and index. |
| 格式化内容附注: | Introduction -- The why and the what of taxing income -- The private sphere and te public sphere -- When is it income? -- Debt and certain other financial instruments -- Whose income is it? -- Expenses of earning income -- Tax shelters and tax planning -- Mixed business and personal expenses -- Personal deductions, exemptions, and credits -- Tax and proverty : the earned income tax credit -- Capital gains and losses. |