Taxation of Individual Income / Edition 9

by J. Martin Burke, Michael K. Friel

Overview

The latest edition of the introductory text for beginning tax students reflects changes wrought by legislation including the Economic Growth and Tax Relief Reconciliation Act of 2001, the Job Creation and Worker Assistance Act of 2002, and the Jobs and Growth Tax Relief and Reconciliation Act of 2003. It also incorporates new court decisions and administrative materials. The authors teach law at the U. of Florida and U. of Montana. Annotation ©2004 Book News, Inc., Portland, OR

Product Details

ISBN-13:	9781422482414
Publisher:	LexisNexis Matthew Bender
Publication date:	09/28/2010
Edition description:	Older Edition
Pages:	1085
Product dimensions:	7.90(w) x 10.40(h) x 2.10(d)

Table of Contents

	Preface	v
	Acknowledgments for Seventh Edition	vii
Chapter 1	Introduction to Federal Income Taxation	1
Chapter 2	Gross Income: Concepts and Limitations	21
Chapter 3	The Effect of an Obligation to Repay	53
Chapter 4	Gains Derived from Dealings in Property	73
Chapter 5	Gifts, Bequests and Inheritance	87
Chapter 6	Sale of a Principal Residence	109
Chapter 7	Scholarships and Prizes	125
Chapter 8	Life Insurance and Annuities	139
Chapter 9	Discharge of Indebtedness	157
Chapter 10	Compensation for Personal Injury and Sickness	175
Chapter 11	Fringe Benefits	203
	Note on Miscellaneous Exclusions	229
Chapter 12	Business and Profit Seeking Expenses	235
Chapter 13	Capital Expenditures	267
Chapter 14	Depreciation	297
Chapter 15	Losses and Bad Debts	341
Chapter 16	Travel Expenses	361
Chapter 17	Entertainment and Business Meals	389
Chapter 18	Education Expenses	415
Chapter 19	Moving Expenses, Child Care, Legal Expenses	447
Chapter 20	Hobby Losses	459
Chapter 21	Home Offices, Vacation Homes and Other Dual Use Property	477
Chapter 22	The Interest Deduction	497
Chapter 23	The Deduction for Taxes	515
Chapter 24	Casualty Losses	525
Chapter 25	Medical Expenses	545
Chapter 26	Charitable Deductions	555
Chapter 27	Limitations on Deductions	585
Chapter 28	Cash Method Accounting	613
Chapter 29	Accrual Method Accounting	651
	Note on Inventory Accounting	681
Chapter 30	Annual Accounting	691
Chapter 31	Capital Gains and Losses	711
Chapter 32	Quasi-Capital Assets: Section 1231	767
Chapter 33	Recapture of Depreciation	777
Chapter 34	Assignment of Income	785
Chapter 35	The Kiddie Tax	809
Chapter 36	Interest-Free or Below-Market Loans	815
Chapter 37	Tax Consequences of Divorce	829
Chapter 38	Nonrecourse Debt: Basis and Amount Realized Revisited	857
Chapter 39	Like Kind Exchanges	891
Chapter 40	Involuntary Conversions	925
Chapter 41	Installment Sales	951
Chapter 42	Sale of a Business and Sale-Leasebacks	971
Chapter 43	Original Issue Discount	1007
Chapter 44	Limitations on Tax Shelters - Sections 465 and 469	1031
Chapter 45	The Alternative Minimum Tax	1051
Appendix 1	Researching the Tax Law	1061
Appendix 2	Annual Compound Interest Tables	1067
	Table of Cases	1
	Table of Statutes	1
	Index	1