Taxation of individual income
By: J. Martin Burke, Professor of Law Emeritus, University of Montana, School of Law; Michael K. Friel, Professor of Law and Director, Graduate Tax Program, University of Florida, College of Law
Contributors: Friel, Michael K., author
Edition: Eleventh edition.
Publisher: LexisNexis
Published: 2015
Place of publication: New Providence, NJ
Language: eng
Number of pages: 1133
ISBN-13: 9781632824424
Subjects: Income tax; Cases; Law and legislation
Notes: Includes index.
Table of contents: title: Introduction to federal income taxation; title: Gross income : concepts and limitations; title: The effect of an obligation to repay; title: Gains derived from dealings in property; title: Gifts, bequests, and inheritance; title: Sale of a principal residence; title: Scholarships and prizes; title: Life insurance and annuities; title: Discharge of indebtedness; title: Compensation for personal injury and sickness; title: Fringe benefits; title: Business and profit seeking expenses; title: Capital expenditures; title: Depreciation; title: Losses and bad debts; title: Travel expenses; title: Entertainment and business meals; title: Education expenses; title: Moving expenses, child care, legal expenses; title: Hobby losses; title: Home offices, vacation homes and other dual use property; title: The interest deduction; title: The deduction for taxes; title: Casualty losses; title: Medical expenses; title: Charitable deductions; title: Limitations on deductions; title: Cash method accounting; title: Accrual method accounting; title: Annual accounting; title: Capital gains and losses; title: Quasi-capital assets: Section 1231; title: Recapture of depreciation; title: Assignment of income; title: The kiddie tax; title: Interest-free or below-market loans; title: Tax consequences of  divorce; title: Nonrecourse debt: basis and amount realized revisited; title: Like kind exchanges; title: Involuntary conversions; title: Installment sales; title: Sale of a business and sale-leasebacks; title: Original issue discount; title: Limitations on tax shelters : Sections 465 and 469; title: The alternative minimum tax.