Legalines on Income Taxation, Keyed to Klein - Softcover

This title provides analysis of the cases in Klein's income tax casebook. The discussion of each case includes an explanation of the facts, issues, holdings, and court's rationale. It also includes background information to relate the individual cases to the overall structure of the subject area. This title includes cases that pertain to characteristics of income, problems of timing, personal deductions, exemptions and credits, allowances for mixed business and personal outlays, deductions for the costs of earning income, the splitting of income, and capital gains and losses.