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1 Michael J. Graetz & Deborah H. Schenk, Federal Income Taxation: Principles and Policies (5th ed.) I (2005)

handle is hein.wacas/feitxpv0001 and id is 1 raw text is: FEDERAL INCOME TAXATION PRINCIPLES AND POLICIES FIFTH EDITION by MICHAEL J. GRAETZ Justus S. Hotchkiss Professor of Law Yale Law School DEBORAH H. SCHENK Marilynn and Ronald Grossman Professor of Law New York University School of Law FOUNDATION PRESS NEW YORK, NEW YORK 2005 THOMVSO~N WEST