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Understanding federal income taxation
Author
Title
Understanding federal income taxation / 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.
ISBN
9781522103486 (alk. paper)
1522103481 (alk. paper)
Edition
Fifth edition.
Publication
Durham, North Carolina : Carolina Academic Press, [2016]
Copyright Notice Date
©2016.
Physical Description
xxiv, 753, TC-6, TS-12, TA-1, I-16 pages ; 28 cm.
Other formats
Online version: Burke, J. Martin. Understanding federal income taxation Fifth edition
Format
Books
Language
English
Added to Catalog
August 23, 2016
Series
Carolina Academic Press understanding series.
Bibliography
Includes bibliographical references and index.
Contents
Introduction to federal income tax
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 physical 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
Appendix A. Note on miscellaneous exclusions
Appendix B. Additional accounting considerations.
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