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《federal income tax, 13th ed; yale law school; prof eric m zolt联邦所得税，第十三版；耶鲁法学院教授埃里克m zolt；》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、Anotherlawschoolcourseoutlinebroughttoyouby:TheInternetLegalResearchGrouphttp://www.ilrg.comILRGLawSchoolCourseOutlinesArchivehttp://outlines.ilrg.comLawRunner:ALegalResearchToolhttp://www.lawrunner.comOUTLINEDETAILS:School:YaleLawSchoolCourse:FederalIncomeTaxationYear:Fall
2、,2005Professor:EricM.ZoltText:FederalIncomeTax,13thEd.TextAuthors:WilliamA.Klein,JosephBankman,DanielN.ShaviroNOTICE:Thisoutlineis©copyright2007byMaximilianVentures,LLC,aDelawarelimitedliabilitycompany.Thisoutline,inwholeorinpart,maynotbereproducedorredistributedwithoutthew
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4、T:http://www.ilrg.com/terms.USAGENOTICEANDDISCLAIMER:AlthoughtheInternetLegalResearchGrouphastriedtoassemblethebestpossibleoutlines,WEMAKENOWARRANTIESASTOTHEACCURACYOFTHEINFORMATIONTHISOUTLINECONTAINS.THISOUTLINEISPROVIDEDTOYOUAS-IS.USEITATYOUROWNRISK,ANDDONOTRELYONITFORLEG
5、ALADVICE.IFYOUNEEDLEGALHELP,PLEASECONTACTAQUALIFIEDATTORNEYINYOURJURISDICTION.Asthisoutlinehasbeenwrittenbyalawstudent,itmaycontaininaccurateinformation.Furthermore,somelawschoolshavepoliciesthatpermitlawstudentstotakeoutlinesintofinalexamssolongasthestudentactuallywrotethe
6、outline.Ifyourlawschoolhassuchapolicy,youareexpresslyprohibitedfromrepresentinganyoftheoutlinescontainedinthisarchiveasyourown.Ifyouarenotsureofyourlawschool'spolicy,youshouldcontacttheappropriatestaffatyourschool.Otherwise,theInternetLegalResearchGroupgenuinelyhopesyouderi
7、vebenefitfromthisoutline.Issues1)Whoisrelevanttaxpayer?2)DoesTPhaveincome?a.threedefinitions–Eisner–capitalorlabor;GlenshawGlass;Haig-Smimonsb.isitagift?(Duberstein)c.canIdivideitintosticksofownership/differentrights(i.e.,Inaja)i.don’tdowhereimpracticaltoapportionbasis(asin
8、settlementforpolluteddischargeinInaja)d.excludefringebenefit3)Timing–isitincomenow
