<p>This law school casebook contains changes made by the Tax Reform Act of 1986 and by the Omnibus Budget Reconciliation Act of 1993. Includes recent and significant cases, rulings, and regulations that break new ground or expand on existing law. Covers the history of and constitutional framework for the federal income tax and gross income, including benefit received, definition, exclusions, and tax-free fringe benefits. Also covers travel, entertainment, and other limitations on deductions. Looks at capitalization requirements, personal deductions, tax consequences of interest, assignment of income, advanced property, and capital asset transactions plus advanced timing issues.</p>

The Individual Tax Base: Cases, Problems and Policies in Federal Taxation

Lewis D. Solomon

Laurie L. Malman

Linda F. Sugin

Jerome M. Hesch

Tax Law

West Group

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Books by Laurie L. Malman

See the best price to sell, buy, or rent books by Laurie L. Malman. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

The Individual Tax Base: Cases, Problems and Policies in Federal Taxation