Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world’s leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas.
This Advanced Introduction provides a compact overview of US federal income tax, covering foundational topics such as deductions and credits, tax shelters, accounting and attribution. Richard Schmalbeck begins with a definition of gross income based on economic theory and examines the various modifications engrafted onto it under US federal law.
Key Features:
The Advanced Introduction to Federal Income Taxation is an essential resource for scholars and students of tax and fiscal policy. Non-specialist legal practitioners seeking an overview of this complex subject will also benefit from its succinct analysis and accessible style.
"synopsis" may belong to another edition of this title.
Richard Schmalbeck, Simpson Thacher & Bartlett Distinguished Professor Emeritus, Duke University School of Law, Durham, North Carolina, USA
"About this title" may belong to another edition of this title.
Seller: Rarewaves.com USA, London, LONDO, United Kingdom
Paperback. Condition: New. Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. This Advanced Introduction provides a compact overview of US federal income tax, covering foundational topics such as deductions and credits, tax shelters, accounting and attribution. Richard Schmalbeck begins with a definition of gross income based on economic theory and examines the various modifications engrafted onto it under US federal law. Key Features:Explores how income has been translated into the provisions of US statutes and codified in the Internal Revenue CodeExamines the structure of American tax returns and their basic constituent elements: gross income, taxable income and deductions and creditsDiscusses the procedural aspects of enacting tax legislation and administering the income tax, including compliance and litigation of disputesThe Advanced Introduction to Federal Income Taxation is an essential resource for scholars and students of tax and fiscal policy. Non-specialist legal practitioners seeking an overview of this complex subject will also benefit from its succinct analysis and accessible style. Seller Inventory # LU-9781035343416
Quantity: Over 20 available
Seller: PBShop.store UK, Fairford, GLOS, United Kingdom
PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # FW-9781035343416
Quantity: 15 available
Seller: Revaluation Books, Exeter, United Kingdom
Paperback. Condition: Brand New. 136 pages. 5.43x0.59x8.50 inches. In Stock. Seller Inventory # __103534341X
Quantity: 2 available
Seller: Grand Eagle Retail, Bensenville, IL, U.S.A.
Paperback. Condition: new. Paperback. Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the worlds leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. This Advanced Introduction provides a compact overview of US federal income tax, covering foundational topics such as deductions and credits, tax shelters, accounting and attribution. Richard Schmalbeck begins with a definition of gross income based on economic theory and examines the various modifications engrafted onto it under US federal law. Key Features:Explores how income has been translated into the provisions of US statutes and codified in the Internal Revenue CodeExamines the structure of American tax returns and their basic constituent elements: gross income, taxable income and deductions and creditsDiscusses the procedural aspects of enacting tax legislation and administering the income tax, including compliance and litigation of disputesThe Advanced Introduction to Federal Income Taxation is an essential resource for scholars and students of tax and fiscal policy. Non-specialist legal practitioners seeking an overview of this complex subject will also benefit from its succinct analysis and accessible style. This Advanced Introduction provides a concise overview of US federal income tax, covering foundational topics such as deductions and credits, tax shelters, accounting and attribution. Richard Schmalbeck begins with a definition of gross income based on economic theory and examines the various modifications under US federal law. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. Seller Inventory # 9781035343416
Seller: Kennys Bookshop and Art Galleries Ltd., Galway, GY, Ireland
Condition: New. 2026. paperback. . . . . . Seller Inventory # V9781035343416
Quantity: Over 20 available
Seller: Kennys Bookstore, Olney, MD, U.S.A.
Condition: New. 2026. paperback. . . . . . Books ship from the US and Ireland. Seller Inventory # V9781035343416
Seller: AussieBookSeller, Truganina, VIC, Australia
Paperback. Condition: new. Paperback. Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the worlds leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. This Advanced Introduction provides a compact overview of US federal income tax, covering foundational topics such as deductions and credits, tax shelters, accounting and attribution. Richard Schmalbeck begins with a definition of gross income based on economic theory and examines the various modifications engrafted onto it under US federal law. Key Features:Explores how income has been translated into the provisions of US statutes and codified in the Internal Revenue CodeExamines the structure of American tax returns and their basic constituent elements: gross income, taxable income and deductions and creditsDiscusses the procedural aspects of enacting tax legislation and administering the income tax, including compliance and litigation of disputesThe Advanced Introduction to Federal Income Taxation is an essential resource for scholars and students of tax and fiscal policy. Non-specialist legal practitioners seeking an overview of this complex subject will also benefit from its succinct analysis and accessible style. This Advanced Introduction provides a concise overview of US federal income tax, covering foundational topics such as deductions and credits, tax shelters, accounting and attribution. Richard Schmalbeck begins with a definition of gross income based on economic theory and examines the various modifications under US federal law. Shipping may be from our Sydney, NSW warehouse or from our UK or US warehouse, depending on stock availability. Seller Inventory # 9781035343416
Quantity: 1 available
Seller: Rarewaves.com UK, London, United Kingdom
Paperback. Condition: New. Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. This Advanced Introduction provides a compact overview of US federal income tax, covering foundational topics such as deductions and credits, tax shelters, accounting and attribution. Richard Schmalbeck begins with a definition of gross income based on economic theory and examines the various modifications engrafted onto it under US federal law. Key Features:Explores how income has been translated into the provisions of US statutes and codified in the Internal Revenue CodeExamines the structure of American tax returns and their basic constituent elements: gross income, taxable income and deductions and creditsDiscusses the procedural aspects of enacting tax legislation and administering the income tax, including compliance and litigation of disputesThe Advanced Introduction to Federal Income Taxation is an essential resource for scholars and students of tax and fiscal policy. Non-specialist legal practitioners seeking an overview of this complex subject will also benefit from its succinct analysis and accessible style. Seller Inventory # LU-9781035343416
Quantity: Over 20 available