Individual income taxation
Subtitle: an application approach
By: Joni Larson, Professor and Assistant Director of the Graduate Tax Program, Thomas M. Cooley Law School
Publisher: Carolina Academic Press
Published: 2013
Place of publication: Durham, North Carolina
Language: eng
Number of pages: 464
ISBN-13: 9781611631548
Subjects: Income tax; Law and legislation
Notes: Includes index.
Table of contents: title: Introduction to federal income taxation; title: Gross income : overview; title: Common sources of gross income; title: Gains involving property; title: Interest received; title: Loans and cancellation of debt; title: Deposits and prepayments; title: Gifts and inheritances; title: Life insurance; title: Prizes and awards; title: Qualified scholarships and educational assistance programs; title: Damages; title: Fringe benefits; title: Health insurance and workers' compensation; title: Interest; title: Taxes and medical expenses; title: Education expenses, moving expenses, child care expenses; title: Charitable contributions; title: Casualty losses; title: Non-business bad debts; title: Overview : business expenditures; title: Capital expenditures; title: Business expenses; title: Travel, entertainment and business meals; title: Depreciation and amortization; title: Loss from disposition of business property; title: Business bad debts; title: Overview : investment expenditures; title: Expenses, depreciation, and non-business bad debts; title: Losses from disposition of investment property; title: Overview : methods of accounting; title: Cash basis accounting; title: Accrual basis accounting; title: Restoring amounts received under the claim of right doctrine; title: Tax benefit rule; title: Net operating loss; title: Capital assets; title: Quasi-capital (Hotchpot) assets; title: Recapture; title: Installment method; title: Application of characterization; title: Disposition of principal residence; title: Like kind exchange; title: Involuntary conversion; title: Kiddie tax; title: Assignment of income; title: Tax consequences of divorce; title: Hobbies; title: Dual-use property; title: Tax litigation; title: Tax research.