Extent: | viii, 221 p 28 cm |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Includes bibliographical references The concept of gross income : realization and recognition -- The concept of gross income : exclusions -- Property transactions : the concept of basis and capital recovery -- Purchase and sale of a principal residence -- Dissolution of a marriage -- Employee fringe benefits -- Meals and lodging furnished to an employee -- Life insurance -- Discharge of indebtedness -- Assignment of income -- Education incentives -- Casualty losses, medical expenses, and the tax benefit rule -- Charitable deductions -- Moving expenses -- Business expense deductions -- Nonbusiness, profit-oriented expenses -- Mixed purpose expenditures -- Sale of a vacation/secondary residence -- Accounting methods : cash receipts/disbursements and accrual -- Claim of right and tax benefit doctrines -- Capital gains and losses -- Depreciation -- Characterization of gain and loss in the sale of business property -- Installment sales -- Nonrecognition transactions : like-kind exchanges and involuntary conversions -- Nonrecognition transactions : wash sales of stock and securities -- Loss transactions between related parties -- Transfers of property for services -- Income in respect of a decedent -- Grantor trusts -- Bad debts -- Interest deductions -- Adjusted gross income and social security benefits -- Personal exemptions, standard deduction, itemized deductions and tax -- Tax shelters -- Tax procedure. |
ISBN: | 0-19-539016-4 ; 978-0-19-539016-2 |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009412417