Federal Income Taxation / Edition 6

Federal Income Taxation / Edition 6

by Paul R. McDaniel, Martin J. McMahon
     
 

ISBN-10: 1599412454

ISBN-13: 9781599412450

Pub. Date: 08/06/2008

Publisher: West Academic

This casebook explores both the technical and policy issues associated with general principles of income taxation. The book is unrivaled in scope, depth of analysis, and flexibility. The materials facilitate focusing on either in depth coverage or broad policy issues for any particular topic. Within units, the material moves from the straight-forward to more

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Overview

This casebook explores both the technical and policy issues associated with general principles of income taxation. The book is unrivaled in scope, depth of analysis, and flexibility. The materials facilitate focusing on either in depth coverage or broad policy issues for any particular topic. Within units, the material moves from the straight-forward to more complex rules, thus enabling each professor to make a decision as to the level of complexity which he or she wishes to reach in the course. The text can be used in a single course covering basic income taxation or a sequence of courses dealing with income taxation at either the J.D. or LL.M. level.

Product Details

ISBN-13:
9781599412450
Publisher:
West Academic
Publication date:
08/06/2008
Series:
University Casebook Series
Edition description:
6
Pages:
64
Sales rank:
737,139
Product dimensions:
7.80(w) x 10.10(h) x 2.40(d)

Table of Contents

Chapter 1.    Introduction to Federal Income Taxation
Chapter 2.    General Pinciples of Gross Income
Chapter 3.    Employee Fringe Benefits
Chapter 4.    Windfalls, Gifts, Inheritances and Similar Items
Chapter 5.    Loans and Other Receipts Balanced by Offsetting Obligations
Chapter 6.    Income From Dealings in Property
Chapter 7.    Damage Awards and Settlements and Insurance Recoveries
Chapter 8.    Treatment of the Owner of Annuity and Life Insurance Contracts
Chapter 9.    The Relationship of Basis to Income Recognition
Chapter 10.  Income From the Discharge of Indebtedness
Chapter 11.  Tax Expenditures
Chapter 12.  Ordinary and Necessary Business and Profit-Seeking Expenses
Chapter 13.  Deductible Profit-Seeking Expenses Versus Nondeductible Capital Expenditures
Chapter 14.  Cost recovery Mechanisms
Chapter 15.  Transactional Losses
Chapter 16.  Interest as a Profit-Seeking Expense
Chapter 17.  Business Tax Credits
Chapter 18.  Deductible Profit-Seeking Expenses Versus Nondeductible Personal Expenses
Chapter 19.  Expenditures Involving Both Personal and Capital Aspects
Chapter 20.  Basic Exemptions, Standard Deduction and Earned Income Credit
Chapter 21.  Itemized Personal Deductions
Chapter 22.  The Role of Debt in Property Transactions
Chapter 23.  Deferred Recognition of Gain on Sispositions of Property
Chapter 24.  Transactions Involving Leased property: Has a Sale or Other Disposition Occurred?
Chapter 25.  Capital Gains and Losses
Chapter 26.  Sales of Assets Held for Use in a Trade or Business
Chapter 27.  Tax Shelters
Chapter 28.  Tax Accountings Methods
Chapter 29.  The Annual Accounting Concept
Chapter 30.  Deferred Compensation Arrangements
Chapter 31.  Deferred Payment Sales
Chapter 32.  Interest on Discount Obligations
Chapter 33.  Taxation of the Family
Chapter 34.  Shifting Income Among Taxable Units
Chapter 35.  Taxation of the Income of Trusts
Chapter 36.  Alternative Minimum Tax for Individuals

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