This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017-the most significant federal tax legislation in more than thirty years.
| ISBN: | 9781640208247 |
| Publication date: | 30th June 2018 |
| Author: | Marvin A Chirelstein, Lawrence Zelenak |
| Publisher: | Foundation Press an imprint of West Academic |
| Format: | Paperback |
| Pagination: | 527 pages |
| Series: | Concepts and Insights Series |
| Genres: |
Taxation and duties law |