Federal Income Tax Law

Author: (USA) Gwen Griffiths Lea Allen
Publisher:
Publish Date: 2003-12-01
Features: This series is widely used as a mainstream course textbook in law schools of renowned universities such as Harvard and Yale in the United States, and is the best read 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 outcomes;
· Summaries provide an outline of key points, condensing the essence;
· Each chapter includes 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. The author, Gwen Griffiths Lea Allen, is a law doctor from Stanford Law School, a renowned lawyer, and a professor at the University of Oregon Law School, with extensive writings in tax law research. The 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 clearly understand the amount of income tax to be paid 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 in mastering this law.