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;

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;

ID:9227020

大小:177.50 KB

页数:39页

时间:2018-04-23

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;_第1页
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;_第2页
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;_第3页
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;_第4页
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;_第5页
资源描述:

《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:FederalIncomeTaxati

2、onYear:Fall,2005Professor:EricM.ZoltText:FederalIncomeTax,13thEd.TextAuthors:WilliamA.Klein,JosephBankman,DanielN.ShaviroNOTICE:Thisoutlineis©copyright2007byMaximilianVentures,LLC,aDelawarelimitedliabilitycompany.Thisoutline,inwholeorinpart,maynotbereproducedorre

3、distributedwithoutthewrittenpermissionofthecopyrightholder.Alimitedlicenseforpersonalacademicuseispermitted,asdescribedbelow.Thisoutlinemaynotbepostedonanyotherwebsitewithoutpermission.ILRGreservestheexclusiverighttodistributethisoutline.THISOUTLINEISSUBJECTTOADD

4、ITIONALTERMSANDCONDITIONSLOCATEDAT:http://www.ilrg.com/terms.USAGENOTICEANDDISCLAIMER:AlthoughtheInternetLegalResearchGrouphastriedtoassemblethebestpossibleoutlines,WEMAKENOWARRANTIESASTOTHEACCURACYOFTHEINFORMATIONTHISOUTLINECONTAINS.THISOUTLINEISPROVIDEDTOYOUAS-

5、IS.USEITATYOUROWNRISK,ANDDONOTRELYONITFORLEGALADVICE.IFYOUNEEDLEGALHELP,PLEASECONTACTAQUALIFIEDATTORNEYINYOURJURISDICTION.Asthisoutlinehasbeenwrittenbyalawstudent,itmaycontaininaccurateinformation.Furthermore,somelawschoolshavepoliciesthatpermitlawstudentstotakeo

6、utlinesintofinalexamssolongasthestudentactuallywrotetheoutline.Ifyourlawschoolhassuchapolicy,youareexpresslyprohibitedfromrepresentinganyoftheoutlinescontainedinthisarchiveasyourown.Ifyouarenotsureofyourlawschool'spolicy,youshouldcontacttheappropriatestaffatyours

7、chool.Otherwise,theInternetLegalResearchGroupgenuinelyhopesyouderivebenefitfromthisoutline.Issues1)Whoisrelevanttaxpayer?2)DoesTPhaveincome?a.threedefinitions–Eisner–capitalorlabor;GlenshawGlass;Haig-Smimonsb.isitagift?(Duberstein)c.canIdivideitintosticksofowners

8、hip/differentrights(i.e.,Inaja)i.don’tdowhereimpracticaltoapportionbasis(asinsettlementforpolluteddischargeinInaja)d.excludefringebenefit3)Timing–isitincomenow

当前文档最多预览五页,下载文档查看全文

此文档下载收益归作者所有

当前文档最多预览五页,下载文档查看全文
温馨提示:
1. 部分包含数学公式或PPT动画的文件,查看预览时可能会显示错乱或异常,文件下载后无此问题,请放心下载。
2. 本文档由用户上传,版权归属用户,天天文库负责整理代发布。如果您对本文档版权有争议请及时联系客服。
3. 下载前请仔细阅读文档内容,确认文档内容符合您的需求后进行下载,若出现内容与标题不符可向本站投诉处理。
4. 下载文档时可能由于网络波动等原因无法下载或下载错误,付费完成后未能成功下载的用户请联系客服处理。