Understanding federal income taxation
By: J. Martin Burke, Regents Professor of Law, University of Montana School of Law; Michael K. Friel, Professor of Law and Director, Graduate Tax Program, University of Florida Levin College of Law
Contributors: Friel, Michael K.
Edition: Fourth edition.
Publisher: LexisNexis
Published: 2013
Place of publication: New Providence, NJ
Language: eng
Number of pages: 721
ISBN-13: 9780769852829; 9780327183051
Subjects: Income tax; Law and legislation
Notes: Includes bibliographical references and index.
Table of contents: title: Introduction to federal income tax; 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, annuities, and individual retirement accounts; 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: Educational expenses; title: Other deductible personal 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: Depreciation recapture; title: Assignment of income; title: Below market loans; title: Tax consequences of divorce; title: Effect of debt on basis and amount realized; title: Like kind exchanges; title: Involuntary conversions; title: Installment sales; title: Sale of a business and sale-leasebacks; title: An introduction to original issue discount; title: Limitations on tax shelters; title: The alternative minimum tax.