Research Catalog

Title

The Federal income tax; its sources and applications [by] Clarence F. McCarthy, Billy M. Mann [and] William H. Gregory.

Author

McCarthy, Clarence F.

Publication

Englewood Cliffs, N.J., Prentice-Hall [1971]

Items in the Library & Off-site

Details

Additional Authors

• Mann, Billy M.
• Gregory, William H. (William Homer), 1934-

Description

viii, 741 pages illustrations; 24 cm

Uniform Title

Federal income tax.

Subject

• Income tax > Law and legislation > United States
• Income tax > Law and legislation
• United States

Note

• The 1968 ed., by C. F. McCarthy and others, is entered under title: The Federal income tax.

Bibliography (note)

• Includes bibliographical references.

Contents

History of taxation and the legislative process -- Survey of the system -- Components of individual returns -- Elements of other returns -- Gross income -- Exclusions from gross income -- Deductions in general -- Depreciable and depletable property -- Losses and bad debts -- Other deductions allowed whether business or personal -- Sales and other dispositions of property -- Capital gains and losses -- Accounting periods -- Cash method of accounting -- Accrual method of accounting -- Other accounting methods, changes -- and claim of right -- Deferred compensation -- Partnerships -- Corporations -- Trusts and estates.

ISBN

• 0133085937
• 9780133085938

LCCN

76143435

OCLC

• ocm00132192
• 132192
• SCSB-110278

Owning Institutions

Princeton University Library