Taxation of Individual Income / Edition 3

Taxation of Individual Income / Edition 3

by J. Martin Burke, Michael K. Friel
     
 

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ISBN-10: 0256164770

ISBN-13: 9780256164770

Pub. Date: 08/28/1994

Publisher: McGraw-Hill Professional Publishing

The latest edition of the introductory text for beginning tax students reflects changes wrought by legislation including the Economic Growth and Tax Relief Reconciliation Act of 2001, the Job Creation and Worker Assistance Act of 2002, and the Jobs and Growth Tax Relief and Reconciliation Act of 2003. It also incorporates new court decisions and administrative

Overview

The latest edition of the introductory text for beginning tax students reflects changes wrought by legislation including the Economic Growth and Tax Relief Reconciliation Act of 2001, the Job Creation and Worker Assistance Act of 2002, and the Jobs and Growth Tax Relief and Reconciliation Act of 2003. It also incorporates new court decisions and administrative materials. The authors teach law at the U. of Florida and U. of Montana. Annotation ©2004 Book News, Inc., Portland, OR

Product Details

ISBN-13:
9780256164770
Publisher:
McGraw-Hill Professional Publishing
Publication date:
08/28/1994
Series:
Analysis and Skills Ser.
Edition description:
Older Edition
Pages:
1104

Table of Contents

Prefacev
Acknowledgments for Seventh Editionvii
Chapter 1Introduction to Federal Income Taxation1
Chapter 2Gross Income: Concepts and Limitations21
Chapter 3The Effect of an Obligation to Repay53
Chapter 4Gains Derived from Dealings in Property73
Chapter 5Gifts, Bequests and Inheritance87
Chapter 6Sale of a Principal Residence109
Chapter 7Scholarships and Prizes125
Chapter 8Life Insurance and Annuities139
Chapter 9Discharge of Indebtedness157
Chapter 10Compensation for Personal Injury and Sickness175
Chapter 11Fringe Benefits203
Note on Miscellaneous Exclusions229
Chapter 12Business and Profit Seeking Expenses235
Chapter 13Capital Expenditures267
Chapter 14Depreciation297
Chapter 15Losses and Bad Debts341
Chapter 16Travel Expenses361
Chapter 17Entertainment and Business Meals389
Chapter 18Education Expenses415
Chapter 19Moving Expenses, Child Care, Legal Expenses447
Chapter 20Hobby Losses459
Chapter 21Home Offices, Vacation Homes and Other Dual Use Property477
Chapter 22The Interest Deduction497
Chapter 23The Deduction for Taxes515
Chapter 24Casualty Losses525
Chapter 25Medical Expenses545
Chapter 26Charitable Deductions555
Chapter 27Limitations on Deductions585
Chapter 28Cash Method Accounting613
Chapter 29Accrual Method Accounting651
Note on Inventory Accounting681
Chapter 30Annual Accounting691
Chapter 31Capital Gains and Losses711
Chapter 32Quasi-Capital Assets: Section 1231767
Chapter 33Recapture of Depreciation777
Chapter 34Assignment of Income785
Chapter 35The Kiddie Tax809
Chapter 36Interest-Free or Below-Market Loans815
Chapter 37Tax Consequences of Divorce829
Chapter 38Nonrecourse Debt: Basis and Amount Realized Revisited857
Chapter 39Like Kind Exchanges891
Chapter 40Involuntary Conversions925
Chapter 41Installment Sales951
Chapter 42Sale of a Business and Sale-Leasebacks971
Chapter 43Original Issue Discount1007
Chapter 44Limitations on Tax Shelters - Sections 465 and 4691031
Chapter 45The Alternative Minimum Tax1051
Appendix 1Researching the Tax Law1061
Appendix 2Annual Compound Interest Tables1067
Table of Cases1
Table of Statutes1
Index1

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