Principles of Federal Income Taxation, 7th edition

Authors

Daniel Q. Posin Jr.
Donald B. Tobin, University of Maryland Francis King Carey School of LawFollow

Files

Description

Includes analysis of cases and concepts of the leading casebooks, explanations with amplified diagrams and flow charts, and extensive treatment of the time value of money issues. Explores exotic Wall Street techniques employed to avoid capital gains. In clear language, this book explains equity swaps, shorting against the box, swap funds, and DECS. Presents, among other high-profile situations, a case study of how former Treasury Secretary William Simon and his partners made $700 million in profits on the sale of the Avis car rental agency less than two years after they bought it and paid no taxes.

ISBN

9780314161468

Publication Date

7-2005

Publisher

West Academic

Keywords

Wall Street, money

Disciplines

Tax Law

Comments

Concise Hornbook Series.

Recommended Citation

Posin, Daniel Q. Jr. and Tobin, Donald B., "Principles of Federal Income Taxation, 7th edition" (2005). Book Gallery. 81.
https://digitalcommons.law.umaryland.edu/books/81