Taxation of Individual Income / Edition 9

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Taxation of Individual Income is a leading casebook that employs a unique problem method, which many past students have found to be highly effective, stimulating, challenging and enjoyable. Students are provided material that allow them to arrive at their own conclusions about income tax concepts, rather than the text merely setting out such concepts for them.

Each chapter begins with a set of problems with learning objectives and a list of relevant terms without definitions. These features are then followed by a detailed overview, relevant cases, administrative rulings, and legislative history. After reading the materials, students return to the beginning of the chapter to address the problems and define the vocabulary terms.

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Product Details

  • ISBN-13: 9781422482414
  • Publisher: LexisNexis Matthew Bender
  • Publication date: 9/28/2010
  • Edition description: Older Edition
  • Edition number: 9
  • Pages: 1085
  • Product dimensions: 7.90 (w) x 10.40 (h) x 2.10 (d)

Table of Contents

Preface v
Acknowledgments for Seventh Edition vii
Chapter 1 Introduction to Federal Income Taxation 1
Chapter 2 Gross Income: Concepts and Limitations 21
Chapter 3 The Effect of an Obligation to Repay 53
Chapter 4 Gains Derived from Dealings in Property 73
Chapter 5 Gifts, Bequests and Inheritance 87
Chapter 6 Sale of a Principal Residence 109
Chapter 7 Scholarships and Prizes 125
Chapter 8 Life Insurance and Annuities 139
Chapter 9 Discharge of Indebtedness 157
Chapter 10 Compensation for Personal Injury and Sickness 175
Chapter 11 Fringe Benefits 203
Note on Miscellaneous Exclusions 229
Chapter 12 Business and Profit Seeking Expenses 235
Chapter 13 Capital Expenditures 267
Chapter 14 Depreciation 297
Chapter 15 Losses and Bad Debts 341
Chapter 16 Travel Expenses 361
Chapter 17 Entertainment and Business Meals 389
Chapter 18 Education Expenses 415
Chapter 19 Moving Expenses, Child Care, Legal Expenses 447
Chapter 20 Hobby Losses 459
Chapter 21 Home Offices, Vacation Homes and Other Dual Use Property 477
Chapter 22 The Interest Deduction 497
Chapter 23 The Deduction for Taxes 515
Chapter 24 Casualty Losses 525
Chapter 25 Medical Expenses 545
Chapter 26 Charitable Deductions 555
Chapter 27 Limitations on Deductions 585
Chapter 28 Cash Method Accounting 613
Chapter 29 Accrual Method Accounting 651
Note on Inventory Accounting 681
Chapter 30 Annual Accounting 691
Chapter 31 Capital Gains and Losses 711
Chapter 32 Quasi-Capital Assets: Section 1231 767
Chapter 33 Recapture of Depreciation 777
Chapter 34 Assignment of Income 785
Chapter 35 The Kiddie Tax 809
Chapter 36 Interest-Free or Below-Market Loans 815
Chapter 37 Tax Consequences of Divorce 829
Chapter 38 Nonrecourse Debt: Basis and Amount Realized Revisited 857
Chapter 39 Like Kind Exchanges 891
Chapter 40 Involuntary Conversions 925
Chapter 41 Installment Sales 951
Chapter 42 Sale of a Business and Sale-Leasebacks 971
Chapter 43 Original Issue Discount 1007
Chapter 44 Limitations on Tax Shelters - Sections 465 and 469 1031
Chapter 45 The Alternative Minimum Tax 1051
Appendix 1 Researching the Tax Law 1061
Appendix 2 Annual Compound Interest Tables 1067
Table of Cases 1
Table of Statutes 1
Index 1
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