Federal income taxation
Subtitle: model problems and outstanding answers
By: Camilla E. Watson
Series: Model problems and outstanding answers
Publisher: Oxford University Press
Published: 2011
Place of publication: New York
Language: eng
Number of pages: 221
ISBN-13: 9780195390162
Subjects: Income tax; Law and legislation; Tax shelters; Tax administration and procedure
Description: viii, 221 p. ; 28 cm
Notes: Includes bibliographical references.
Table of contents: title: The concept of gross income : realization and recognition; title: The concept of gross income : exclusions; title: Property transactions : the concept of basis and capital recovery; title: Purchase and sale of a principal residence; title: Dissolution of a marriage; title: Employee fringe benefits; title: Meals and lodging furnished to an employee; title: Life insurance; title: Discharge of indebtedness; title: Assignment of income; title: Education incentives; title: Casualty losses, medical expenses, and the tax benefit rule; title: Charitable deductions; title: Moving expenses; title: Business expense deductions; title: Nonbusiness, profit-oriented expenses; title: Mixed purpose expenditures; title: Sale of a vacation/secondary residence; title: Accounting methods : cash receipts/disbursements and accrual; title: Claim of right and tax benefit doctrines; title: Capital gains and losses; title: Depreciation; title: Characterization of gain and loss in the sale of  business property; title: Installment sales; title: Nonrecognition transactions : like-kind exchanges and involuntary conversions; title: Nonrecognition transactions : wash sales of stock and securities; title: Loss transactions between related parties; title: Transfers of property for services; title: Income in respect of a decedent; title: Grantor trusts; title: Bad debts; title: Interest deductions; title: Adjusted gross income and social security benefits; title: Personal exemptions, standard deduction, itemized deductions and tax; title: Tax shelters; title: Tax procedure.