The fundamentals of federal taxation
Subtitle: problems and materials
By: John A. Miller, Weldon Schimke Distinguished Professor of Law & Dean Emeritus, University of  Idaho College of Law; Jeffrey A. Maine, Maine Law Foundation Professor of Law, University of Maine School of Law
Contributors: Maine, Jeffrey A., author
Edition: Third edition.
Publisher: Carolina Academic Press
Published: 2013
Place of publication: Durham, North Carolina
Language: eng
Number of pages: 628
ISBN-13: 9781611632101
Subjects: Taxation; Law and legislation
Notes: Includes index.
Table of contents: title: Introduction; title: Gross income; title: Gains and losses from dealings in property; title: Gifts and inheritances; title: Discharge of indebtedness; title: Fringe benefits; title: Business and investment expense deductions; title: Capital expenditures; title: Depreciation and amortization; title: Deductible personal expenses : casualty and theft losses; title: Other deductible personal expenses : taxes, interest, charitable gifts, moving expenses, and medical expenses; title: The deduction hierarchy : adjusted gross income, taxable income, the standard deduction, and the personal exemptions; title: Timing rules and related principles; title: Ordinary tax rates and taxpayer classification; title: Tax credits; title: First review problem; title: Capital gains and losses; title: Quasi-capital assets; title: Recapture of depreciation; title: The charitable contribution deduction; title: Second set of review problems; title: Residential real estate; title: Hobby losses; title: Like kind exchanges; title: Involuntary conversions; title: Installment sales; title: Limitations on deductions; title: Intellectual property development and acquisitions; title: Intellectual property sales and licenses; title: Assignment of income; title: Alimony and support; title: Transfers of property between spouses or incident to divorce; title: Education benefits and costs; title: Personal injury recoveries and punitive damages; title: Attorney's fees; title: Retirement resources and deferred compensation; title: Overview of entity taxation; title: Corporate formations; title: Partnership formations; title: Overview of international income taxation; title: Overview of estate and gift taxation; title: Tax practice and procedure.