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Federal income taxation
- Author / Creator
- Available as
- Physical
Details
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- Creator
- by David M. Hudson, Stephen A. Lind
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Tenth edition
- St. Paul, MN : Thomson/West, [2007]
- ©2007
- Series
- Physical Details
-
- xxiii, 510 pages ; 28 cm
- ISBNs
- 9780314180568, 0314180567
- OCLC
- ocn159941014
- Includes index.
- I. Gross income. The nature of gross income ; Examples of gross income ; Items specifically excluded from gross income by statute -- II. Deductions and allowances. Profit related deductions and allowances ; Personal deductions and allowances ; Restrictions on deductions -- III. Timing. Taxable period ; Methods of accounting ; Judicial doctrines ; Nonrecognition provisions ; Unstated interest ; Special rules -- IV. Who is the proper taxpayer? Families ; Assignment of income ; Alimony, child support, and property settlements -- V. Characterization of income and deductions. Introduction ; Treatment of capital gains and losses ; Quasi-capital assets ; Sale of depreciable property between related taxpayers ; Recapture of depreciation -- VI. Computing tax liability. Adjusted gross income ; Taxable income ; Classification of taxpayers ; Tax rates ; Alternative minimum tax ; Tax credits -- VII. Procedure. Pay as you earn ; Income tax returns ; Refunds ; Deficiencies ; Taxpayer bill of rights ; Court structure