Federal income taxation

By Marvin A. Chirelstein

Subjects: Law and legislation, Income tax--law and legislation, Income tax--law and legislation--united states, Kf6369 .c43 2018, Trials, litigation, etc, Study guides, Income tax, Income tax--law and legislation--united states--cases, United states, Income tax, law and legislation, united states

Description: "[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."--