Gross income concepts and limitations -- The effect of an obligation to repay -- Gains derived from dealings in property -- Gifts, bequests and inheritance -- Sale of a principal residence -- Scholarships and prizes -- Life insurance, annuities, and individual retitement accounts -- Discharge of...

Introduction to federal income tax -- Gross income concepts and limitations -- The effect of an obligation to repay -- Gains derived from dealings in property -- Gifts, bequests and inheritance -- Sale of a principal residence -- Scholarships and prizes -- Life insurance, annuities, and...

"The seventh edition of Understanding Federal Income Taxation is a guide for students studying federal individual income taxation. Adopting material from the authors' casebook Taxation of Individual Income, thirteenth edition, the book is specifically designed for law students using other...

This working paper is a case study on Ethiopia and Uganda as countries of destination for refugees. The case study looks at the approaches adopted in Ethiopia and Uganda to promote refugee self-reliance and enable refugees to work to earn income. It compares outcomes in the countries, with a...

This working paper is a case study on South Sudan as an important refugee country of origin. The case study looks at issues of forced displacement in South Sudan and underscores the linkages between internally displaced persons and South Sudanese refugees. The case study highlights the...

This working paper is a case study on Afghanistan as a refugee country of origin. The case study looks at whole-of-government efforts by OECD member countries in Afghanistan, specifically looking at how states have co-ordinated development, diplomatic and defence resources in a refugee country...