1.

Record Nr.

UNINA9910148612503321

Autore

Hudson David M.

Titolo

Federal income taxation / / by David M. Hudson, Professor of Law, University of Florida; Stephen A. Lind, Emeritus Professor of Law, University of California, Hastings College of the Law; Kevin M. Yamamoto, Professor of Law, South Texas College of Law

Pubbl/distr/stampa

St. Paul, Minnesota : , : West, , 2013

©2013

ISBN

1-63459-095-3

Edizione

[Twelfth edition.]

Descrizione fisica

1 online resource (466 pages)

Collana

Black Letter Outline

Disciplina

343.73052

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

Gross income -- Deductions and allowances -- TIming -- Who is the proper taxpayer? -- Characterization of income and deductions -- Computing tax liability -- Procedure.