Federal Income Taxation, 16th (Concepts and Insights Series)
- Publisher:
- West Academic
- Publication date:
- 2026-02-13
- Authors:
-
Marvin A. Chirelstein
(Professor of Law, Columbia University)
Lawrence Zelenak
(Professor of Law - Duke University) - ISBN:
- 979-8-31770-279-3
Index
- Preliminary Sections
- Marvin Chirelstein
- Preface
- Introduction. Terminology, Timing and Rates
- 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
- Afterword
- Note. What Is the True Value of a Tax Preference?
- Note. Income Tax, Consumption Tax, Flat Tax
- Note. Tax Shelters and Economic Substance
- Appendix. Present Value
- Table of cases
- Index