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Federal income taxation

Hudson, David M

Publication Details Click to collapse Cite/Export

  • Creator by David M. Hudson, Stephen A. Lind
  • Format Books
  • Contributors
  • Publication
    • Tenth edition
    • St. Paul, MN : Thomson/West, [2007]
    • ©2007
  • Series
  • Physical Details
    • xxiii, 510 pages ; 28 cm
  • ISBNs 9780314180568, 0314180567
  • OCLC ocn159941014

Notes

  • Includes index.

Contents

  • 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
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