The individual tax base
Subtitle: cases, problems and policies in federal taxation
By: by Laurie L. Malman ... [et al.].
Contributors: Malman, Laurie L., 1946-; Malman, Laurie L., 1946-
Series: American casebook series
Publisher: West Group
Published: 2002
Place of publication: St. Paul, Minn
Language: eng
Number of pages: 630
Subjects: Income tax -- Law and legislation -- United States.
Notes: "The individual tax base is a successor to Malman, Solomon, and Hesch, Federal income taxation, and includes many of the successful problems and classic cases found in the prior version"--Preface.
Includes index.
Accompanied by: Teacher's manual (357 p.).
Table of contents: title: Machine generated contents note: Chapter 1. Introduction to Federal Income Taxation 1; title: A. History and Constitutional Framework of the Federal Income; title: Tax 1; title: B. Sources of Federal Income Tax Law and Operation of the Tax; title: System 4; title: C. Introduction to Tax Policy 8; title: D. Introduction to Tax Terms and Tax Concepts 15; title: E. Introduction to the Time Value of Money 22; title: F. Professional Responsibility Dilemmas of the Tax Attorney 26; title: Chapter 2. Income and Deductions : 39; title: A. Taxing Income: How is an Income Tax Different From a Con; title: sumption Tax? 39; title: B. Employers and Employees 42; title: C. Gifts 95; title: Chapter 3. Refining the Concept of Income 109; title: A. Does Taxable Income Include Every Benefit Received? 109; title: B. Loans 142; title: Chapter 4. Deductions and Credits: Business Expenses vs.; title: Personal Expenses172; title: A. Why Deduct Business Expenses But Not Consumption? 172; title: B. Limitations on Itemized Deductions173; title: C. Mixed Business and Personal Expenses177; title: D. Tax Favored Personal Expenses 239; title: Chapter 5. Timing of Income and Deductions 274; title: A. Annual Accounting Concept 274; title: B. Claim of Right Doctrine278; title: C. Tax Benefit Concept 284; title: D. Methods of Accounting 290; title: ray; title: Chapter 6. Interest342; title: A. Deduction of Interest Paid 345; title: B. Economic Accrual of Interest and Original Issue Discount 356; title: C. Timing the Interest Deduction 373; title: D. Judicial Techniques in Combating Tax Avoidance 375; title: Chapter 7. Property Transactions 387; title: A. When are Property Transactions Taxed? 390; title: B. Basis 406; title: C. Capitalization and Depreciation 428; title: D. The Impact of Liabilities468; title: E. Characterization: Capital Assets Transactions505; title: F. Nonrecognition Transactions555; title: G. Leases572; title: Chapter 8. What Every (Non Tax) Lawyer Should Know; title: About the Internal Revenue Code585; title: A. Assignment of Income 585; title: B. Marital Dissolution: Alimony, Property Settlements, Child Sup; title: port and Legal Expenses 600; title: C. Deferred Compensation607; title: D. Alternative Minimum Tax616; title: INDEX 621.