Federal Income Tax Law (Essentials of Emanuel Law Series)

Author: Gwen Griffith Liu Allen
Publisher:
Publish Date: 2003-12-01
Features: This series is widely used as the main course study material in law schools such as Harvard and Yale in the United States, and is the best reading for quickly understanding U.S. law. The main features of this series include:
· Concise content, easy-to-understand language with unique characteristics;
· Provides practical methods to achieve efficient learning results;
· Summaries provide an outline of key points, condensing the essence;
· Each chapter includes carefully designed short-answer questions for self-assessment;
· Comprehensive analysis of numerous exam questions, summarizing key and difficult points;
· Intuitive charts clearly explain legal issues.
This book is part of the series "Federal Income Tax Law." Gwen Griffith Liu Allen, the author, is a law doctor from Stanford Law School, a renowned lawyer, and a professor at the University of Oregon Law School. She is highly prolific in tax law research. This book is rich in content, comprehensively introducing topics such as the recognition of gross income, included and excluded items of gross income, deductions for individual and corporate income tax, the nature of gains and losses, the determination of taxpayers, tax rates and tax deductions. Not only is the theoretical explanation clear, but it is also highly practical, with most important knowledge points illustrated with examples and calculations to help readers understand the amount of income tax owed in various situations. Another important feature is the integration of the content and analysis of the "Internal Revenue Code" into the theoretical introduction, providing great help for readers to master this law.