Federal income taxation of individuals in a nutshell /
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Author / Creator: | McNulty, John K. |
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Edition: | 7th ed. |
Imprint: | St. Paul, MN : West, c2004. |
Description: | lxxix, 531 p. : ill. ; 19 cm. |
Language: | English |
Series: | Nutshell series. |
Subject: | Income tax -- Law and legislation -- United States. Income tax -- Law and legislation. United States. |
Format: | Print Book |
URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/5357281 |
Table of Contents:
- Introduction
- What is income?
- Statutory inclusion and exclusion from gross income
- What is deductible: profit-related deductions and other allowances
- Mixed (personal and profit seeking) deductions and other allowances
- Personal deductions and other allowances
- Annual accounting: when is income taxable?
- To whom is income taxable?
- How is income taxable?
- Appendix: time-value of money, deferral, compound interest and individual retirement accounts.