Articles liés à Advanced Introduction to Federal Income Taxation

Advanced Introduction to Federal Income Taxation - Couverture rigide

Schmalbeck, Richard

 
9781035343393: Advanced Introduction to Federal Income Taxation
Couverture rigide
ISBN 10 : 1035343398 ISBN 13 : 9781035343393
Editeur : Edward Elgar Publishing Ltd, 2026

Synopsis

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.



This Advanced Introduction provides a compact overview of US federal income tax, covering foundational topics such as deductions and credits, tax shelters, accounting and attribution. Richard Schmalbeck begins with a definition of gross income based on economic theory and examines the various modifications engrafted onto it under US federal law.



Key Features:


  • Explores how income has been translated into the provisions of US statutes and codified in the Internal Revenue Code
  • Examines the structure of American tax returns and their basic constituent elements: gross income, taxable income and deductions and credits
  • Discusses the procedural aspects of enacting tax legislation and administering the income tax, including compliance and litigation of disputes



The Advanced Introduction to Federal Income Taxation is an essential resource for scholars and students of tax and fiscal policy. Non-specialist legal practitioners seeking an overview of this complex subject will also benefit from its succinct analysis and accessible style.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l'auteur

Richard Schmalbeck, Simpson Thacher & Bartlett Distinguished Professor Emeritus, Duke University School of Law, Durham, North Carolina, USA

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Edward Elgar Publishing Ltd
Date d'édition
2026
Langue
anglais
ISBN 10 
1035343398
ISBN 13 
9781035343393
Reliure
Relié
Nombre de pages
136
Coordonnées du fabricant
non disponible
Personne responsable
non disponible