Katherine Pratt, Professor of Law, Loyola Law School, Los Angeles; Thomas D. Griffith, Professor of Law, John B. Milliken Professor of Taxation, USC Gould School of Law; Joseph Bankman, Professor of Law and Business, Stanford Law School
Ch. 1. Introduction -- Ch. 2. Some Characteristics of Gross Income -- Ch. 3. Problems of Timing -- Ch. 4. Personal Deductions, Exemptions, and Credits -- Ch. 5. Deductions for the Costs of Earning Income -- Ch. 6. Mixed Personal and Business Expenditures -- Ch. 7. Income Shifting -- Ch. 8. Capital Gains and Losses