My Library

   
Book Cover
TREATISE
Author Burke, J. Martin

Title Taxation of individual income / J. Martin Burke, Michael K. Friel

Edition 10th ed
Publisher New Providence, NJ : LexisNexis, 2012
LOCATION CALL #   STATUS
 Reserve  KF6369 .B87 2012    AVAILABLE
 Reserve  KF6369 .B87 2012 c.2  AVAILABLE
Call # KF6369 .B87 2012
Description xxxi, 1107, [39] p. ; 27 cm
Notes Includes index
Contents Introduction to federal income taxation -- 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 and annuities -- 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 -- Education expenses -- Moving expenses, child care, legal 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 -- Recapture of depreciation -- Assignment of income -- The kiddie tax -- Interest-free or below-market loans -- Tax consequences of divorce -- Nonrecourse debt : basis and amount realized revisited -- Like kind exchanges -- Involuntary conversions -- Installment sales -- Sale of a business and sale-leasebacks -- Original issue discount -- Limitations on tax shelters : Sections 465 and 469 -- The alternative minimum tax
Notes Blue, dark
Subject Income tax -- Law and legislation -- United States -- Cases
Alt Author Friel, Michael K
ISBN 9780769848914
0769848915

 
 
 


Law Library Home Page