LEADER 01462nam2-2200409---450- 001 990005841470203316 005 20130701150050.0 035 $a000584147 035 $aUSA01000584147 035 $a(ALEPH)000584147USA01 035 $a000584147 100 $a20130513d1897----km-y0itay50------ba 101 0 $aita 102 $aIT 105 $a||||||||001yy 200 1 $a<> Divina Commedia giudicata da Giovan Vincenzo Gravina$fFerdinando Balsano$gragionamento, con prefazione e per cura di S. De Chiara 210 $aCittà di Castello$cLapi$d1897 215 $a105 p.$d20 cm 225 2 $aCollezione di opuscoli danteschi inediti o rari$v42/43 410 0$1001000584119$12001$aCollezione di opuscoli danteschi inediti o rari$v, 42/43 676 $a851.1 700 1$aBALSANO,$bFerdinando$0233914 702 1$aGRAVINA,$bGian Vincenzo$f<1664-1718> 702 1$aDE CHIARA,$bStanislao 801 0$aIT$bsalbc$gISBD 912 $a990005841470203316 951 $aXV.2.A.1074 28$b3074 F.C.$cXV.2.A.$d00292405 959 $aBK 969 $aCUOMO 979 $aAMENDOLA$b10$c20130513$lUSA01$h1041 979 $aANNAMARIA$b90$c20130513$lUSA01$h1303 979 $aAMENDOLA$b90$c20130516$lUSA01$h1126 979 $aAMENDOLA$b90$c20130530$lUSA01$h1027 979 $aAMENDOLA$b90$c20130530$lUSA01$h1027 979 $aAMENDOLA$b90$c20130701$lUSA01$h1500 996 $aDivina commedia giudicata da Giovan Vincenzo Gravina$9701958 997 $aUNISA LEADER 04700nam 2200589 450 001 9910453645603321 005 20200520144314.0 010 $a0-19-971745-1 035 $a(CKB)2550000001172455 035 $a(EBL)3055969 035 $a(OCoLC)732955409 035 $a(MiAaPQ)EBC3055969 035 $a(Au-PeEL)EBL3055969 035 $a(CaPaEBR)ebr10823027 035 $a(CaONFJC)MIL553763 035 $a(EXLCZ)992550000001172455 100 $a20140114d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aGlobal perspectives on income taxation law /$fReuven Avi-Yonah, Nicola Sartori, Omri Marian ; authors 210 1$aOxford, [England] ;$aNew York, [New York] :$cOxford University Press,$d2011. 210 4$d©2011 215 $a1 online resource (202 p.) 225 1 $aGlobal Perspectives Series 300 $aDescription based upon print version of record. 311 $a0-19-532136-7 311 $a1-306-22512-4 320 $aIncludes bibliographical references and index. 327 $a""Contents""; ""Preface""; ""Foreword""; ""Introduction""; ""1. Some Theoretical Aspects of a???Comparative Taxationa???""; ""I. What is comparative taxation?""; ""II. Some possible approaches to the study of comparative tax law""; ""A. The functional approach to comparative tax studies""; ""B. Comparative tax law as a study of cultural differences""; ""C. The critical approach to comparative tax studies""; ""D. Comparative tax study as an exercise in economic analysis""; ""E. What to expect next""; ""2. Taxable Income"" 327 $a""I. Taxable income definition: global vs. schedular and source vs. accretion""""II. Taxation of fringe benefits""; ""III. Imputed income from owner-occupied housing""; ""IV. Windfalls""; ""V. Damage awards""; ""A. Taxation of damage awards""; ""B. Which a???damagesa??? receive favorable treatment? physical? mental? reputation?""; ""VI. Cancellation of indebtedness""; ""A. Inclusion of debt relief in gross income""; ""B. Exceptions to inclusion""; ""VII. Gifts and bequests""; ""A. Personal gifts and bequests""; ""B. Commercial gifts""; ""VIII. The realization requirement""; ""3. Deductions"" 327 $a""I. Business expenses""""A. Commuting, clothing, and other nondeductible expenses""; ""B. Child care costs""; ""C. Travel and entertainment""; ""D. Capital expenditures""; ""E. Depreciation""; ""F. Business interest""; ""G. Losses""; ""II. Personal expenses""; ""A. Apportionment of personal/business expenses""; ""B. Medical expenses""; ""C. Charitable contributions""; ""D. Home mortgage and other personal interest""; ""4. The Taxpaying Unit""; ""I. Introduction""; ""II. The basic issue and the two main models: how should we define taxable units? individual vs. family taxation"" 327 $a""A. Concrete examples of countries adopting the individual model""""B. Concrete examples of countries adopting hybrid solutions""; ""C. Concrete example of a country adopting the family model""; ""III. Anti-assignment of income rules""; ""A. The reason for anti-assignment of income rules""; ""B. The solutions adopted by some industrialized countries: examples""; ""5. Tax Accounting""; ""I. The taxable period and the accounting period: general definitions""; ""A. Definitions, main issues, and possible solutions""; ""B. The solutions adopted by some countries: examples"" 327 $a""II. Cash model versus accrual model""""A. The accounting methods: cash versus accrual""; ""B. The solutions adopted by some countries: examples""; ""III. Net operating losses""; ""A. Main issue and possible solutions""; ""B. The solutions adopted by some countries: examples""; ""6. Taxation of Capital Gains and Losses""; ""I. General definitions: capital gain and losses, realization, basis""; ""A. Definition of capital gain or loss""; ""B. The concept of realization and recognition""; ""C. The concepts of a???basisa??? (or fiscal value) and a???amount realizeda???"" 327 $a""II. Nonrecognition transaction and exemption transactions"" 410 0$aGlobal Perspectives Series 606 $aIncome tax$xLaw and legislation 608 $aElectronic books. 615 0$aIncome tax$xLaw and legislation. 676 $a343.05/2 700 $aAvi-Yonah$b Reuven S$g(Reuven Shlomo),$f1957-$0303384 701 $aSartori$b Nicola$0754722 701 $aMarian$b Omri$0919647 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910453645603321 996 $aGlobal perspectives on income taxation law$92062801 997 $aUNINA LEADER 01585aam 2200421I 450 001 9910710565203321 005 20160426110502.0 024 8 $aGOVPUB-C13-67fbc2aaf1245f16ee92822b9df37ce8 035 $a(CKB)5470000002477644 035 $a(OCoLC)947844137 035 $a(EXLCZ)995470000002477644 100 $a20160426d1985 ua 0 101 0 $aeng 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aCommercial products LAP handbook $eoperational and technical requirements of the laboratory accreditation program for personnel dosimetry processors /$fWiley A. Hall Jr.; Robert L. Gladhill; Jeffrey Horlick; Harvey W. 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