LEADER 01453nam 2200433 450 001 9910149444303321 005 20230807213041.0 010 $a1-63459-461-4 035 $a(CKB)3710000000933315 035 $a(MiAaPQ)EBC5245183 035 $a(EXLCZ)993710000000933315 100 $a20180314h20152015 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aFederal income taxation $ea law student's guide to the leading cases and concepts /$fby Marvin A. Chirelstein, Lawrence Zelenak 205 $aThirteenth edition. 210 1$aSt. Paul, Minnesota :$cFoundation Press,$d2015. 210 4$dİ2015 215 $a1 online resource (489 pages) 225 1 $aConcepts and insights series 300 $aIncludes index. 311 $a1-62810-029-X 327 $aIncome -- Deductions -- Attribution of income -- Tax accounting -- Recognition of gains and losses : selected issues -- Capital gains and losses. 410 0$aConcepts and insights series. 606 $aIncome tax$xLaw and legislation$zUnited States 615 0$aIncome tax$xLaw and legislation 676 $a343.73052 700 $aChirelstein$b Marvin A.$0780028 702 $aZelenak$b Lawrence 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910149444303321 996 $aFederal Income Taxation$91675885 997 $aUNINA