Federal income taxation : a law student's guide to the leading cases and concepts

Chirelstein, Marvin A., author

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  • Creator Marvin A. Chirelstein, Late Professor of Law, Columbia University; Lawrence Zelenak, Professor of Law, Duke University
  • Format Books
  • Contributors
  • Publication
    • Fourteenth edition
    • St. Paul MN : Foundation Press, [2018]
    • ©2018
  • Series
  • Physical Details
    • xiii, 527 pages ; 24 cm
  • ISBNs 1640208240, 9781640208247
  • OCLC on1035748206


  • "[This book] explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017--the most significant federal tax legislation in more than thirty years."--


  • Includes bibliographical references and index.


  • Part A. Income -- Part B. Deductions -- Part C. Attribution of income -- Part D. Tax accounting -- Part E. Recognition of gains and losses : selected issues -- Part F. Capital gains and losses
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