Understanding federal income taxation /
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| Main Author: | |
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| 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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Table of Contents:
- 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