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|a McCaffery, Edward J.
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|a The Oxford introductions to U.S. law.
|p Income tax law :
|b exploring the capital-labor divide /
|c Edward J. McCaffery.
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|a Income tax law
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| 504 |
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|a Includes bibliographical references and index.
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| 505 |
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|a A view of the forest -- The "what" of taxation, part one : inclusions in the tax base -- The "what" of taxation, part two : deductions from the tax base -- The "when" of taxation : timing with a capital and lowercase "T" -- The "who" of taxation : questions of attribution and the appropriate filing unit -- The "how much" of taxation : characterization of ordinary income and capital gains -- A summary, of sorts : anatomy of a tax shelter -- The once and future tax system.
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