Book DescriptionA concise, single-volume work which explains the technical workings, Code provisions and common law tax rules and principles that apply to individual taxpayers The text suggests rationales and underlying policies for many of the tax areas covered in a basic tax course Designed for students taking a basic course in income taxation озудч and those taking advanced tax courses who desire an accessible explanation of a personal income tax doctrine relating to their studies.  Mouline2005 г ISBN 158778887X.