Basic Income Tax (Record no. 19723)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02131nam a2200349 4500 |
| 001 - CONTROL NUMBER | |
| control field | OTLid0000323 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MnU |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20201105133319.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d s |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180907s2016 mnu o 0 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781365302886 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MnU |
| Language of cataloging | eng |
| Transcribing agency | MnU |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KF385.A4 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kratzke, William P. |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Basic Income Tax |
| Statement of responsibility, etc. | William Kratzke |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Name of producer, publisher, distributor, manufacturer | Open Textbook Library |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Name of producer, publisher, distributor, manufacturer | CALI's eLangdell® Press |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource |
| 490 0# - SERIES STATEMENT | |
| Series statement | Open textbook library. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1: The Government Raises Money: Introduction to Some Basic Concepts of Taxes and Taxing Income -- Chapter 2: What Is Gross Income: Section 61 and the Sixteenth Amendment -- Chapter 3: Exclusions from Gross Income -- Chapter 4: Loans and Cancellation of Indebtedness -- Chapter 5: Progressivity and Assignment of Income -- Chapter 6: Deductions: Business Expenses -- Chapter 7: Personal Deductions and the Standard Deduction -- Chapter 8: Tax Consequences of Divorce and Intra-Family Transactions -- Chapter 9: Timing of Income and Deductions: Annual Accounting and Accounting Principles -- Chapter 10: Character of Income and Computation of Tax |
| 520 0# - SUMMARY, ETC. | |
| Summary, etc. | This book is the 6th edition of a basic income tax text. This edition incorporates the Tax Cuts and Jobs Act of 2017. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared. |
| 542 1# - INFORMATION RELATING TO COPYRIGHT STATUS | |
| Copyright statement | Attribution-NonCommercial-ShareAlike |
| 546 ## - LANGUAGE NOTE | |
| Language note | In English. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on print resource |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Law |
| Form subdivision | Textbooks |
| Geographic subdivision | United States |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | Open Textbook Library |
| Relator term | distributor |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://open.umn.edu/opentextbooks/textbooks/323">https://open.umn.edu/opentextbooks/textbooks/323</a> |
| Public note | Access online version |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Shelving location | Date acquired | Total Checkouts | Full call number | Date last seen | Uniform Resource Identifier | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Digital Library | Online Access | 05.11.2020 | KF385.A4 | 05.11.2020 | https://open.umn.edu/opentextbooks/textbooks/323 | 05.11.2020 | eBook |