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Federal income taxation of individuals
- Author / Creator
- Available as
- Physical
Details
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- Creator
- Boris I. Bittker, Martin J. McMahon, Jr., Lawrence A. Zelenak
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Third edition
- Valhalla, NY : Warren, Gorham & Lamont of RIA, c2002-
- Physical Details
-
- 1 volume (loose-leaf) ; 26 cm
- ISBNs
- 9780195154719, 0195154711, 9780791345429, 0791345424
- OCLC
- ocm50445836
- Includes index.
- Federal income taxation: constitutional and basic legal background -- The basic structure of the federal income tax -- The meaning of 'income': basic definitional concepts -- Income: the effect of offsetting liabilities -- Gifts, bequests, prizes, and scholarships -- Life insurance, annuities, and employee death benefits -- Compensation for personal injuries and sickness -- Employee fringe benefits -- Miscellaneous items -- Interest on state and local obligations -- Expenses incurred in business and profit-oriented activities -- Capital expenditures -- Mixed purpose expenditures: business or profit-oriented expense versus personal expense -- Depreciation and amortization -- Depletion allowance and related deductions -- Loss transactions -- Bad debts -- Interest paid or accrued on indebtedness -- Business operating losses and tax shelter medical and dental Expenses -- Personal credits -- Realization of gains and losses - Taxable nonrecognition transactions -- Taxation of capital gains and losses: basic structure and definitions -- Capital gains and losses: 'sale or exchange' and holding period requirements -- Quasi-capital assets and other specially treated items -- Assignments of income -- Effect of community property system -- Alimony and separate support payments -- Reallocation of income and deductions between related taxpayers -- Grantor trusts -- Tax accounting methods -- Nonqualified deferred compensation, individual retirement accounts, and educational savings incentives -- Installment sales -- Original issue discount and other unstated interest rules -- Indirect methods of computing income -- Tax returns, tates, and payments -- Alternative minimum tax -- The Internal Revenue Service and tax practitioners -- Audits, deficiencies, and refunds -- Collection of unpaid taxes -- Statutes of limitations -- Interest, civil penalties, and tax crimes -- Tax litigation