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McNulty, John K.

Federal income taxation of individuals in a nutshell / Federal income taxation of individuals by John K. McNulty, Daniel J. Lathrope. - 8th ed. - St. Paul, Minn. : Thomson/West, c2012. - lxxix, 543 p. ; 19 cm. - West nutshell series . - Nutshell series. .

Includes index.

Introduction -- What is income? -- Statutory inclusion and exclusion from gross income -- What is deductible : profit-related deductions and other allowances -- Mixed (Personal and profit seeking) deductions and other allowances -- Personal deductions and other allowances -- Annual accounting : when is income taxable? -- To whom is income taxable? -- How is income taxable?

ISBN: 9780314927002 (pbk.) 031492700X (pbk.)

LCCN: 2012392085

Subjects--Topical Terms:
Income tax--Law and legislation--United States.

LC Class. No.: KF6369.85 / .M3 2012

Dewey Class. No.: 343.7305/2