Legalines on Income Taxation, 14th--Keyed to Klein
Description:
This title provides analysis of the cases in the Income Tax casebook by Klein. The discussion of each case includes an explanation of the facts, issues, holdings, and the court's rationale. Also included is background information to relate the individual cases to the overall structure of the subject area. This title includes cases that pertain to characteristics of income, problems of timing, personal deductions, exemptions and credits, allowances for mixed business and personal outlays, deductions for the costs of earning income, the splitting of income, and capital gains and losses.
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