Understanding federal income taxation /
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| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Durham, North Carolina :
Carolina Academic Press,
2016
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| Edition: | Fifth edition |
| Series: | Understanding series
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| Subjects: | |
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| LEADER | 00000cam a2200000 a 4500 | ||
|---|---|---|---|
| 001 | 945170065 | ||
| 003 | OCoLC | ||
| 005 | 20161216000000.0 | ||
| 008 | 160318s2016 ncu b 001 0 eng | ||
| 010 | |a 2016013217 | ||
| 020 | |a 9781522103486 (pbk.) | ||
| 020 | |a 1522103481 (pbk.) | ||
| 035 | |a (SKY)280358824 | ||
| 040 | |a DLC |b eng |c DLC |e rda |d DLC |d SKYRV | ||
| 042 | |a pcc | ||
| 043 | |a n-us--- | ||
| 049 | |a VLA | ||
| 050 | 0 | 0 | |a KF6369.85 |b .B87 2016 |
| 100 | 1 | |a Burke, J. Martin, | |
| 245 | 1 | 0 | |a Understanding federal income taxation / |c J. Martin Burke, Professor of Law Emeritus, University of Montana School of Law; Michael K. Friel, Professor of Law and Director, Graduate Tax Program, University of Florida Levin College of Law |
| 250 | |a Fifth edition | ||
| 260 | |a Durham, North Carolina : |b Carolina Academic Press, |c 2016 | ||
| 300 | |a xxiv, 753, 6, 12, 1, 16 pages ; |c 26 cm | ||
| 490 | 0 | |a Understanding series | |
| 504 | |a Includes bibliographical references and index | ||
| 505 | 0 | |a Gross income concepts and limitations -- The effect of an obligation to repay -- Gains derived from dealings in property -- Gifts, bequests and inheritance -- Sale of a principal residence -- Scholarships and prizes -- Life insurance, annuities, and individual retirement accounts -- Discharge of indebtedness -- Compensation for personal injury and physical sickness -- Fringe benefits -- Business and profit seeking expenses -- Capital expenditures -- Depreciation -- Losses and bad debts -- Travel expenses -- Entertainment and business meals -- Educational expenses -- Other deductible personal expenses -- Hobby losses -- Home offices, vacation homes and other dual use property -- The interest deduction -- The deduction for taxes -- Casualty losses -- Medical expenses -- Charitable deductions -- Limitations on deductions -- Cash method accounting -- Accrual method accounting -- Annual accounting -- Capital gains and losses -- Quasi-capital assets : section 1231 -- Depreciation recapture -- Assignment of income -- Below-market loans -- Tax consequences of divorce -- Effect of debt on basis and amount realized -- Like-kind exchanges -- Involuntary conversions -- Installment sales -- Sale of a business and sale-leasebacks -- An introduction to original issue discount -- Limitations on tax shelters -- The alternative minimum tax | |
| 650 | 0 | |a Income tax |x Law and legislation |z United States | |
| 700 | 1 | |a Friel, Michael K., | |
| 776 | 0 | 8 | |i Online version: |a Burke, J. Martin, author. |t Understanding federal income taxation |b Fifth edition. |d Durham, North Carolina : Carolina Academic Press, 2016 |z 9781522103493 |w (DLC) 2016013545 |
| 907 | |a .b2294771 | ||
| 998 | |a third | ||
| 999 | |c 123282 | ||
| 852 | |a Law Library |b Third Floor |h KF6369.85 .B87 2016 |p 33940004391734 | ||