Problems and materials in federal income taxation - Guerin, Sanford M.; Postlewaite, Philip F. 1945-.; Rosenzweig, Adam. (New York Aspen Publishers, 2008)
The concept of gross income -- Items excluded from gross income -- Choosing the proper taxpayer -- Timing of gross income -- Deductions for trade or business expenses -- Capital gains and losses -- Investment and personal deductions -- Timing of deductions and tax shelters -- Computing tax liability.
Includes index.
Keywords: Income tax -- Law and legislation -- United States -- Cases