Author | Andrews, William D |
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Title | Basic federal income taxation / William D. Andrews |
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Imprint |
Gaithersburg, Md. : Aspen Law & Business, 1999 |
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Descript |
xxvi, 1158 p. ; 25 cm |
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CONTENT
Income: Income in kind -- Compensation for losses and return of capital -- Gifts and kindred items -- Capital appreciation -- Receipts subject to offisetting liabilities -- Tax expenditures: state and municipal bond interest -- Deductions and credits: Deductions, credits and computation of tax -- Interest and taxes and (casualty losses) -- Charitable contributions and tax exemption -- Personal, living, or family expenses -- Business and investment expenses -- Losses -- Capital cost recovery -- Leverage, leasing and tax shelter limitations -- Attribution of income among taxpayers: Married and unmarried taxpayers -- Investment income -- Business income -- More on accounting and capital gains: Employee compensation and cash receipts and disbursements accounting -- Accrual accounting methods and problems -- Computation and recognition of gain or loss on property dispositions -- Capital gains in general -- Capital losses in particular -- Future income streams
SUBJECT
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Income tax -- Law and legislation -- United States -- Cases
LOCATION | CALL# | STATUS |
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Law Library (3rd Floor) | K/US.945 A48b 1999 |
CHECK SHELVES
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