Federal income tax
Subtitle: doctrine, structure, and policy : text, cases, problems
By: Joseph M. Dodge, J. Clifton Fleming, Jr., Robert J. Peroni
Contributors: Fleming, J. Clifton; Peroni, Robert J.
Edition: 4th ed.
Publisher: LexisNexis
Published: 2011
Place of publication: New Providence, NJ
Language: eng
ISBN-13: 9781422493380
Subjects: Income tax; Cases; Law and legislation
Notes: Includes index.
Table of contents: title: Taxonomy, history, and the institutional structure of taxation in the united states; title: Basic income tax principles; title: Tax policy: evaluating tax systems and provisions; title: Rates and allowances for basic maintenance; title: Deductions for off-the-bottom personal expenses; title: Viewing the income tax through a consumption tax lens; title: The capitalization principle in practice; title: The basic framework governing business and investment deductions; title: Defining the personal realm: of human capital; title: Dual-purpose outlays; title: Allocating costs between the incomeproduction and personal realms; title: Forms of compensation income; title: Can in-kind consumption be residual gross income?; title: Recoveries for personal injury; title: Gratuitous transfers; title: Charitable contributions; title: Income-shifting strategies; title: Borrowing, lending, and interest; title: Cancellation-of-debt income; title: Debt and property; title: Tax shelters; title: Realization of gross income; title: Tax accounting methods; title: Realization of loss on the destruction or theft of property; title: Capital gains and losses; title: Recoveries of expense items: the effect of annual accounting on basis and basis; title: The taxation of financial investments; title: Depreciation; title: The disposition of a part of the whole.