| Description |
1 online resource : illustrations (some colour). |
| Current Frequency |
Updated irregularly. |
| Physical Medium |
polychrome |
| Description |
text file |
| Series |
Open textbook library
|
|
Open Textbook Library.
|
| Note |
"This work by William Kratzke is licensed and published by CALI eLangdell Press under a Creative Commons Attribution-NonCommercial-ShareAlike 3.0 Unported License."--Page 4 of PDF. |
| Summary |
"This book is the 4th edition of a basic income tax text. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared."--Open Textbook Library. |
| System Details |
Mode of access: World Wide Web. |
| Contents |
The Government Raises Money: Introduction to Some Basic Concepts of Taxes and Taxing Income -- What Is Gross Income: Section 61 and the Sixteenth Amendment -- Exclusions from Gross Income -- Loans and Cancellation of Indebtedness -- Progressivity and Assignment of Income -- Deductions: Business Expenses -- Personal Deductions -- Tax Consequences of Divorce and Intra-Family Transactions -- Timing of Income and Deductions: Annual Accounting and Accounting Principles -- Character of Income and Computation of Tax. |
| Local Note |
Open Educational Resources (OER). Open Textbooks |
|
Open Textbook Library |
| Subject |
Income tax -- United States.
|
|
Income tax. |
|
United States. |
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Income tax deductions -- United States.
|
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Income tax deductions. |
|
Taxation -- United States.
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Taxation. |
| Genre/Form |
Textbooks.
|
|
Textbooks.
|
| Added Author |
Open Textbook Library, distributor.
|
| ISBN |
9781365302886 |
|
1365302881 |
|
