Basic Income Tax

This book is the 8th edition of a basic income tax text. This edition incorporates the Tax Cuts and Jobs Act of 2017. 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 CAL...

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Bibliographic Details
Main Author: Kratzke, William P. (Author)
Format: Electronic eBook
Language:English
Published: [Place of publication not identified] CALI's eLangdell® Press [2016]
Edition:8th Edition
Series:Open textbook library.
Subjects:
Online Access:Access online version
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Table of Contents:
  • Chapter 1: The Government Raises Money: Introduction to Some Basic Concepts of Taxes and Taxing Income
  • Chapter 2: What Is Gross Income: Section 61 and the Sixteenth Amendment
  • Chapter 3: Exclusions from Gross Income
  • Chapter 4: Loans and Cancellation of Indebtedness
  • Chapter 5: Progressivity and Assignment of Income
  • Chapter 6: Deductions: Business Expenses
  • Chapter 7: Personal Deductions and the Standard Deduction
  • Chapter 8: Tax Consequences of Divorce and Intra-Family Transactions
  • Chapter 9: Timing of Income and Deductions: Annual Accounting and Accounting Principles
  • Chapter 10: Character of Income and Computation of Tax