1.

Record Nr.

UNINA9910136704703321

Autore

McNulty John K.

Titolo

Federal income taxation of individuals in a nutshell / / by John K. McNulty, Daniel J. Lathrope

Pubbl/distr/stampa

St. Paul, Minnesota : , : Thomson/West, , 2012

©2012

ISBN

1-62810-614-X

Descrizione fisica

1 online resource (317 pages)

Collana

West Nutshell Series

Disciplina

343.7305/2

Soggetti

Income tax - Law and legislation - United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

Introduction -- What is income? -- Statutory inclusion and exclusion from gross income -- What is deductible : profit-related deductions and other allowances -- Mixed (Personal and profit seeking) deductions and other allowances -- Personal deductions and other allowances -- Annual accounting : when is income taxable? -- To whom is income taxable? -- How is income taxable?