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  


PART IX: Appendices  

Appendix A: The Time Value of Money  

Appendix B: Tax Rates  

Appendix C: Measurement of Income  

Appendix D: Free Internet Resources  


Table of Cases  


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