Fundamentals of income taxation
By: [edited by] Christopher P. Woehrle
Edition: 12th edition.
Series: Huebner School series
Publisher: The American College Press
Published: 2015
Place of publication: Bryn Mawr, PA
Language: eng
Number of pages: 606
ISBN-13: 9781582932293
Subjects: Income tax; Law and legislation
Description: 1 volume (various pagings) ; 26 cm
Table of contents: title: Access to sources of tax law and new legislation; title: A history of the income tax law and a glance at the sources of current law; title: An introduction to four basic income tax concepts; title: Determination of income tax liability; title: Items of gross income; title: Exclusions from gross income; title: Business expenses and expenses for the production of income; title: Losses and bad debts; title: Itemized deductions for individuals; title: Individual income tax credits; title: Cost recovery deductions; title: Limitations on "passive activity" losses and credits; title: Sales and exchanges of property; title: The taxation of capital gains and losses; title: The alternative minimum tax; title: Income taxation of life insurance; title: Tax treatment of modified endowment contracts; title: Taxation of corporations and shareholders; title: Taxation of distributions to a corporation's shareholders; title: Taxation of partners and partnerships.