Understanding federal income taxation /
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| Author / Creator: | Burke, J. Martin. |
|---|---|
| Edition: | Fourth edition. |
| Imprint: | New Providence, N.J : LexisNexis, 2013. |
| Description: | xxiv, 721, [32] pages ; 25 cm. |
| Language: | English |
| Series: | The Understanding Series Understanding series (New York, N.Y.) |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/9044586 |
Table of Contents:
- Introduction to federal income tax
- Gross income concepts and limitations
- The effect of an obligation to repay
- Gains derived from dealings in property
- Gifts, bequests, and inheritance
- Sale of a principal residence
- Scholarships and prizes
- Life insurance, annuities, and individual retirement accounts
- Discharge of indebtedness
- Compensation for personal injury and sickness
- Fringe benefits
- Business and profit seeking expenses
- Capital expenditures
- Depreciation
- Losses and bad debts
- Travel expenses
- Entertainment and business meals
- Educational expenses
- Other deductible personal expenses
- Hobby losses
- Home offices, vacation homes, and other dual use property
- The interest deduction
- The deduction for taxes
- Casualty losses
- Medical expenses
- Charitable deductions
- Limitations on deductions
- Cash method accounting
- Accrual method accounting
- Annual accounting
- Capital gains and losses
- Quasi-capital assets : section 1231
- Depreciation recapture
- Assignment of income
- Below market loans
- Tax consequences of divorce
- Effect of debt on basis and amount realized
- Like kind exchanges
- Involuntary conversions
- Installment sales
- Sale of a business and sale-leasebacks
- An introduction to original issue discount
- Limitations on tax shelters
- The alternative minimum tax.