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Understanding federal income taxation
- Author / Creator
- Available as
- Physical
Details
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- Creator
- J. Martin Burke, Michael K. Friel
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Third edition
- Newark, NJ : LexisNexis, [2008]
- ©2008
- Physical Details
-
- xxv, 660 pages, 40 unnumbered pages : illustrations ; 25 cm
- ISBNs
- 9781422417492, 1422417492
- OCLC
- ocn244483193
- Rev ed. of: Understanding federal income taxation / J. Martin Burke, Michael K. Friel. 2005.
- Includes bibliographical references and index.
- 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 -- 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