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Cases, Text And Problems on Federal Income Taxation
Cases Text And Problems on Federal Income Taxation Author:Larry D. Ward, Alan Gunn From Preface:The author has tried here, as in the previous editions, to prepare materials that will help students cope with a confusing mass of legislation by seeing the minutiae of the Code as reflections of the basic concepts and recurring problems of income taxation.In this edition, the author has engaged in the usual updating, including the ... more »important changes made by the 2002, 2003,2004, and 2005 tax acts. The author has also included several new principle cases and rulings and added a host of problems. The organization remains largely unchanged. As in earlier editions, questions of "exclusions from gross income" and "deductions" are not rigidly separated, as both exclusions and deductions are means to the same end-the determination of taxable income. The author continues to treat the income and deduction aspects of particular kinds of payments-especially interest-together, a techniquethat is essential if students are to understand what is at stake in particular controversies.« less