Federal income tax : doctrine, structure, and policy ; text, cases, problems

XXX, 732, [37] S.

27 cm

Includes index

Taxonomy, history, and the institutional structure of taxation in the United States -- Basic income tax principles -- Tax policy : evaluating tax systems and provisions -- Rates and allowances for basic maintenance -- Deductions for off-the-bottom personal expenses -- Viewing the income tax through a consumption tax lens -- The capitalization principle in practice -- The basic framework governing business and investment deductions -- Defining the personal realm : of human capital -- Dual-purpose outlays -- Allocating costs between the income-production and personal realms -- Forms of compensation income -- Can in-kind consumption be "residual gross income"? -- Recoveries for personal injury and other windfall receipts -- Gratuitous transfers -- Charitable contributions -- Income-shifting strategies -- Borrowing, lending, and interest -- Cancellation-of-debt income -- Debt and property -- Tax shelters -- Realization of gross income -- Tax accounting methods -- Realization of loss on the destruction or theft of property -- Capital gains and losses -- Recoveries of expense items : the effect of annual accounting on basis and basis recovery -- The taxation of financial investments -- Depreciation -- The disposition of a part of the whole.

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