TY - BOOK AU - McNulty,John K. AU - Lathrope,Daniel J. TI - Federal income taxation of individuals in a nutshell T2 - West nutshell series SN - 9780314927002 (pbk.) AV - KF6369.85 .M3 2012 U1 - 343.7305/2 23 PY - 2012/// CY - St. Paul, Minn. PB - Thomson/West KW - Income tax KW - Law and legislation KW - United States N1 - 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? ER -