Income tax in perspective and the interpretation of fiscal legislation -- Residence -- Source -- Receipts and accruals -- Income: the general concept -- Trading or carrying on business and schemes of profit-making -- Capital receipts and accruals -- Statutory inclusions in gross income -- Deductions: general principles, assessed losses of prior years -- Capital expenditure and losses -- Statutory deductions and allowances -- Trusts -- Farming -- Tax avoidance and evasion.