TY - BOOK AU - McCaffery,Edward J. TI - Oxford Introductions to U.S. Law: Income Tax Law, exploring the capital-labor divide T2 - The Oxford introductions to U.S. law SN - 9780190260224 AV - KF6289.85 .M38 2012 U1 - 343.73052 23 PY - 2012/// CY - New York PB - Oxford University Press KW - Taxation KW - Law and legislation KW - United States N1 - Includes bibliographical references and index N2 - This volume presents an introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, the author offers an explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system UR - http://dx.doi.org/10.1093/acprof:osobl/9780195376715.001.0001 ER -