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Author Maine, Jeffrey A

Title Federal income tax logic maps : a collection of logic maps designed to assist in the understanding of the Internal Revenue Code / by Jeffrey A. Maine

Publisher St. Paul, MN : West, c2011
 Reserve  KF6369.85 .M35 2011    AVAILABLE
Call # KF6369.85 .M35 2011
Description 161 p. : ill. ; 28 cm
Series Logic maps
Logic maps
Notes Includes index
Contents Structure of federal income tax -- Gross income -- Items specifically included in gross income -- Items specifcally excluded from gross income -- Assignment of income -- Deductions -- Business and investment deductions -- Personal deductions -- Restrictions on inductions -- The deduction hierarchy : adjusted gross income, taxable income, the standard deduction, and the personal exemptions -- Timing of income and deductions -- Characterization of income and deductions -- Nonrecognition provisions -- Tax computations -- Credits against tax
Notes Blue Gray Red
Subject Income tax -- United States -- Outlines, syllabi, etc
Internal revenue -- United States -- Outlines, syllabi, etc
ISBN 0314268995
9780314268990 (pbk.)


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