Fundamentals of Federal Income Taxation: Cases and Materials

Fundamentals of Federal Income Taxation: Cases and Materials

by James J. Freeland, Stephen A. Lind

Hardcover(8th ed)

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Product Details

ISBN-13: 9781566621618
Publisher: Foundation Press, Incorporated, The
Publication date: 05/01/1994
Series: University Casebook Series
Edition description: 8th ed
Pages: 1096
Product dimensions: 6.50(w) x 1.50(h) x 9.50(d)

Table of Contents

Chapter 1. Orientation
Chapter 2. Gross Income: The scope of Section 61
Chapter 3. The Exclusion of Gifts and Inheritances
Chapter 4. Limitations in Employment Relationships
Chapter 5. Awards
Chapter 6. Gain From Dealings in Property
Chapter 7. Annuities and Life Insurance Proceeds
Chapter 8. Discharge of Indebtedness
Chapter 9. Damages and Related Receipts
Chapter 10. Separation and Divorce
Chapter 11. Other Exclusions From Gross Income
Chapter 12. Assignment of Income
Chapter 13. Income Producing Entities
Chapter 14. Business Deductions
Chapter 15. Deductions for Profit-Making, Non-business Activities
Chapter 16. Deductions Not Limited to Business or Profit-Seeking Activities
Chapter 17. Restrictions on Deductions
Chapter 18. Deductions for Individuals Only
Chapter 19. Fundamental Timing Principles
Chapter 20. How Ineluctable Is the Integrity of the Taxable Year?
Chapter 21. Capital Gains and Losses
Chapter 22. Characterization on the Sale of Depreciable Property
Chapter 23. Deductions Affected by Characterization Principles
Chapter 24. The Interrelationship of Timing and Characterizations
Chapter 25. Disallowance of Losses
Chapter 26. Nonrecognition
Chapter 27. Computations
Chapter 28. Introduction to Federal Tax Procedure
Chapter 29. Refund Procedures
Chapter 30. Deficiency Procedures

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