Table of Contents

PART I: Introduction

Chapter 1: An Overview of Tax Law and Concepts

Chapter 2: Statutory Interpretation

PART II : Who Is Taxable?

Chapter 3: Tax Nexus

Chapter 4: The Meaning of Income

PART III : What Is Taxable?

Chapter 5: Whose Income Is It?

Chapter 6: Office and Employment Income

Chapter 7: Business and Property Income

Chapter 8: Business and Property Deductions

Chapter 9: Capital Gains and Losses

Chapter 10: Other Income and Deductions

Chapter 11: Damages

Chapter 12: From Net Income to Taxable Income

PART IV: How Much Tax?

Chapter 13: Computation of Tax: Individuals

Chapter 14: Computation of Tax: Corporations

Chapter 15: Tax Credits

PART V: Corporations

Chapter 16: Basic Principles

Chapter 17: Corporate Business Income

Chapter 18: Corporate Investment Income

PART VI: Tax Avoidance

Chapter 19: General Anti‑Avoidance Rule

PART VII : Administrative Processes

Chapter 20: Filings, Assessments and Related Issues

PART VIII : Judicial Process

Chapter 21: Objections and Appeals

Epilogue

PART IX: Appendices

Appendix A: The Time Value of Money

Appendix B: Tax Rates

Appendix C: Measurement of Income

Appendix D: Free Internet Resources

Glossary

Table of Cases

Index

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