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001 EDZ0001100977
003 StDuBDS
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006 m||||||||d||||||||
007 cr |||||||||||
008 150407s2012 nyua fob 001|0|eng|d
020 _a9780190260224
040 _aStDuBDS
_beng
_cStDuBDS
_epn
050 0 _aKF6289.85
_b.M38 2012
082 0 4 _a343.73052
_223
100 1 _aMcCaffery, Edward J.
_988536
245 1 0 _aOxford Introductions to U.S. Law
_b Income Tax Law, exploring the capital-labor divide
_cEdward J. McCaffery.
260 _aNew York
_bOxford University Press
_c2012
300 _a1 online resource (xx, 257 p.)
_bill.
490 1 _aThe Oxford introductions to U.S. law
504 _aIncludes bibliographical references and index.
520 8 _aThis 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.
650 0 _aTaxation
_xLaw and legislation
_zUnited States.
_995737
776 0 8 _iPrint version
_z9780195376715
830 0 _aOxford introductions to U.S. law.
_988538
856 4 0 _3Oxford scholarship online
_uhttp://dx.doi.org/10.1093/acprof:osobl/9780195376715.001.0001
942 _2ddc
_cEBK
999 _c1281640
_d1281640