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Vol 21 No 11 Nov/Dec 2016

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Income Tax Law


ISBN13: 9780195376715
Published: April 2012
Publisher: Oxford University Press USA
Country of Publication: USA
Format: Paperback
Price: £14.99



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In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, Edward McCaffery offers a very sophisticated yet clear explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system.

Professor McCaffery describes, for example, how the current income tax in the United States has increasingly become a wage tax that favors those with capital rather than those whose money comes from labor. In explaining the consequences of tax policy on individuals, he also considers important possible alternatives for income taxation in the U.S. The Oxford Introductions to U.S. Law: Income Tax Law sets forth the 'who,' 'what,' 'when,' and 'why' of income tax law and describes the essential concepts of the field in a clear and concise manner that helps students and non-experts increase their understanding of the policies behind modern tax law and the ways in which these policies affect different types of individuals.

Subjects:
Other Jurisdictions , USA
Contents:
1: A VIEW OF THE FOREST
2: THE "WHAT" OF TAX, PART I
3. "WHAT" OF TAXATION, PART II
4. THE "WHEN" OF TAXATION: TIMING WITH A CAPITAL AND LOWER CASE
5. THE "WHO" OF TAXATION: QUESTIONS OF ATTRIBUTION AND THE APPROPRIATE FILING UNIT
6. THE "HOW MUCH" OF TAXATION: CHARACTERIZATION OF ORDINARY
7. A SUMMARY, OF SORTS: ANATOMY OF A TAX SHELTER
8. THE ONCE AND FUTURE TAX SYSTEM

Series: The Oxford Introductions to U.S. Law

Family Law ISBN 9780199989591
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Oxford University Press USA
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Intellectual Property ISBN 9780195340600
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Constitutional Law (eBook) ISBN 9780199315031
Published October 2010
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Constitutional Law ISBN 9780195370034
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£13.99
Property ISBN 9780195314762
Published July 2010
Oxford University Press
£17.99
Property (eBook) ISBN 9780199832101
Published July 2010
Oxford University Press
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