The law of federal income taxation - Rosenberg, Joshua David 1950-; Daher, Dominic L. (St. Paul, MN Thomson/West, 2008)
Introduction -- Gross income -- Exclusions from gross income -- Deductions -- Accounting income -- Assignment of income -- Taxation of property transactions -- Timing issues surrounding capital -- Nonrecognition provisions -- Capital gains and losses -- Tax issues related to litigation recoveries and settlements -- Losses on business or investment property -- Deferred compensation - - Tax shelters and tax avoidance.
Keywords: Income tax -- Law and legislation -- United States