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Federal Income Taxation of Individuals in a Nutshell
     

Federal Income Taxation of Individuals in a Nutshell

by McNulty
 

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Meaning, Role, History and Effects of Income Taxation; Basic Structure of the Internal Revenue Code; What is Income?; Gain; Inclusion in Gross Income; Return of Capital; Realization; Imputed Income; Illegal Income; Exclusions; Gifts; Life Insurance; Annuities; Municipal Bond Interest; Meals and Lodging; What is Deductible?; Business and Investment Expenses; Capital

Overview

Meaning, Role, History and Effects of Income Taxation; Basic Structure of the Internal Revenue Code; What is Income?; Gain; Inclusion in Gross Income; Return of Capital; Realization; Imputed Income; Illegal Income; Exclusions; Gifts; Life Insurance; Annuities; Municipal Bond Interest; Meals and Lodging; What is Deductible?; Business and Investment Expenses; Capital Expenditures; Depreciation; Interest; Losses; Bad Debts; Charitable Contributions; Medical Expenses; Credits; When is Income Taxable?; Annual Accounting, Cash and Accrual Methods; Non-Recognition; Time Value of Money; Who is Taxable?; Gifts; Property Divisions; Alimony; Trusts; How is Income Taxable?; Capital Gains and Losses; Sale of Exchange; Depreciation Recapture; Alternative Minimum Taxes.

Product Details

ISBN-13:
9780314740823
Publisher:
West Group
Publication date:
10/28/1983
Series:
Nutshell Series
Edition description:
3rd ed
Pages:
487

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