000			02131nam a2200349 4500
001			OTLid0000323
003			MnU
005			20201105133319.0
006			m o d s
008			180907s2016 mnu o 0 0 eng d
020			_a9781365302886
040			_aMnU _beng _cMnU
050		4	_aKF385.A4
100	1		_aKratzke, William P. _eauthor
245	0	0	_aBasic Income Tax _cWilliam Kratzke
264		2	_bOpen Textbook Library
264		1	_bCALI's eLangdell® Press
300			_a1 online resource
490	0		_aOpen textbook library.
505	0		_aChapter 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		_aThis 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		_fAttribution-NonCommercial-ShareAlike
546			_aIn English.
588	0		_aDescription based on print resource
650		0	_aLaw _vTextbooks _zUnited States
710	2		_aOpen Textbook Library _edistributor
856	4	0	_uhttps://open.umn.edu/opentextbooks/textbooks/323 _zAccess online version
999			_c19723 _d19723