Book 15 Oct 2015
The Six Concepts of Taxation
- Publisher
- Cch Inc
- Published
- 15 October 2015
- Income tax
- Law and legislation
"In this book, I introduce the six concepts and use them to unpack leading cases and real-world transactions. The six are: valuation, net income, realization, tax deferral, substance over form, and income-shifting"--Page iii.