Tax / Craig Elliffe, Emma Marr.

"LexisNexis key cases : tax is designed to help busy practitioners by providing a brief summary of important tax cases. Sometimes it may be helpful to have a guide such as this when you need a quick reminder about a decision. At other times it may be important to identify whether you need to spend the time and energy researching the issue. Even when reading a case, this guide might be helpful to simply confirm that you have seen the full significance of the decision. It is not intended as a substitute for reading a case because nothing is better than reading the case itself"--Publisher's information.

Preface -- Ca.ses -- NATURE AND QUALITY OF INCOME -- What is Income? -- SPECIFIC INCOME REGIMES -- Business Income -- Personal Property -- Land -- Employee or Independent Contractor -- DEDUCTIONS -- Capital Limitation -- Private Limitation -- No Double Deduction -- TIMlNG OF INCOME DERIVATIONA ND DEDUCTIONS -- AVOIDANCE -- TAXATION OF SPECIFIC ENTITIES -- Trusts -- Charitable Entities -- STATUTORY I NTERPRETATI ON -- LOSSES -- RESIDENCE -- Individual -- Corporate -- TAX TREATIES -- GOODS AND SERVICES TAX -- Consideration -- Supply -- Other.

Machine converted from AACR2 source record.