Federal Income Tax Code and Regulations : Selected Sections
by Klein, William A.Format: Paperback
Pub. Date: 2006-11-30
Publisher(s): West Academic
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Summary
This best-selling statutory supplement provides selected federal income tax statutes, including edited sections and significant amendments, additions, and revisions. Designed to offer maximum flexibility and ease-of-use in dealing with individual federal income tax, this resource examines fundamental procedures and administration involved in the Code, and regulations governing federal income tax. Explains basic and complex tax provisions in a clear and succinct manner, discussing such issues as liability, taxable income, contributions, special limitations, penalties, definitions, judicial proceedings, and the application of internal revenue laws.
Table of Contents
| Income Taxes | p. 1 |
| Normal Taxes or Surtaxes | p. 1 |
| Determination of Tax Liability | p. 1 |
| Tax on Individuals | p. 1 |
| Tax on Corporations | p. 12 |
| Credits Against Tax | p. 13 |
| Nonrefundable Personal Credits | p. 13 |
| Other Credits | p. 28 |
| Refundable Credits | p. 28 |
| Alternative Minimum Tax | p. 35 |
| Computation of Taxable Income | p. 45 |
| Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. | p. 45 |
| Items Specifically Included in Gross Income | p. 55 |
| Items Specifically Excluded From Gross Income | p. 79 |
| Tax Exemption Requirements for State and Local Bonds | p. 126 |
| Private Activity Bonds | p. 126 |
| Requirements Applicable to All State and Local Bonds | p. 130 |
| Deductions for Personal Exemptions | p. 130 |
| Itemized Deductions for Individuals and Corporations | p. 138 |
| Additional Itemized Deductions For Individuals | p. 216 |
| Special Deductions for Corporations | p. 236 |
| Items Not Deductible | p. 237 |
| Corporate Distributions and Adjustments | p. 268 |
| p. 268 | |
| Definitions; Constructive Ownership of Stocks | p. 268 |
| Corporate Organizations and Reorganizations | p. 268 |
| Corporate Organizations | p. 268 |
| Effects on Shareholders and Security Holders | p. 269 |
| Effects on Corporations | p. 270 |
| Treatment of Certain Corporate Interests as Stock of Indebtedness | p. 270 |
| Deferred Compensation, Etc. | p. 271 |
| Pension, Profit-Sharing, Stock Bonus Plans, Etc. | p. 271 |
| General Rule | p. 271 |
| Special Rules | p. 303 |
| Treatment of Welfare Benefit Plans | p. 311 |
| Certain Stock Options | p. 313 |
| Accounting Periods and Methods of Accounting | p. 316 |
| Accounting Periods | p. 316 |
| Methods of Accounting | p. 320 |
| Methods of Accounting in General | p. 320 |
| Taxable Year for Which Items of Gross Income Included | p. 322 |
| Taxable Year for Which Deductions Taken | p. 337 |
| Inventories | p. 355 |
| Adjustments | p. 359 |
| Exempt Organizations | p. 361 |
| General Rule | p. 361 |
| Private Foundations | p. 366 |
| Taxation of Business Income of Certain Exempt Organizations | p. 367 |
| Higher Education Savings Entities | p. 372 |
| Natural Resources | p. 378 |
| Deductions | p. 378 |
| Sales and Exchanges | p. 385 |
| Mineral Production Payments | p. 387 |
| Estates, Trusts, Beneficiaries, and Decedents | p. 387 |
| Estates, Trusts, and Beneficiaries | p. 387 |
| General Rules for Taxation of Estates and Trusts | p. 387 |
| Trusts Which Distribute Current Income Only | p. 393 |
| Estates and Trusts Which May Accumulate Income or Which Distribute Corpus | p. 394 |
| Treatment of Excess Distributions by Trusts | p. 398 |
| Grantors and Others Treated as Substantial Owners | p. 403 |
| Miscellaneous | p. 409 |
| Income in Respect of Decedents | p. 410 |
| Partners and Partnerships | p. 414 |
| Gain or Loss on Disposition of Property | p. 415 |
| Determination of Amount of and Recognition of Gain or Loss | p. 415 |
| Basis Rules of General Application | p. 416 |
| Common Nontaxable Exchanges | p. 423 |
| Wash Sales; Straddles | p. 432 |
| Capital Gains and Losses | p. 433 |
| Treatment of Capital Gains | p. 433 |
| Treatment of Capital Losses | p. 436 |
| General Rules for Determining Capital Gains and Losses | p. 438 |
| Special Rules for Determining Capital Gains and Losses | p. 441 |
| Special Rules for Bonds and Other Debt Instruments | p. 461 |
| Original Issue Discount | p. 461 |
| Market Discount on Bonds | p. 473 |
| Readjustment of Tax Between Years and Special Limitations | p. 475 |
| Income Averaging | p. 475 |
| Mitigation of Effect of Limitations and Other Provisions | p. 475 |
| Claim of Right | p. 479 |
| Public Charities | p. 482 |
| Golden Parachute Payments | p. 484 |
| Procedure and Administration | p. 485 |
| Information and Returns | p. 485 |
| Returns and Records | p. 485 |
| Tax Returns or Statements | p. 485 |
| Income Tax Returns | p. 485 |
| Additions to the Tax, Additional Amounts, and Assessable Penalties | p. 490 |
| Additions to the Tax and Additional Amounts | p. 490 |
| General Provisions | p. 490 |
| Accuracy-Related and Related Penalties | p. 491 |
| Judicial Proceedings | p. 497 |
| Definitions | p. 498 |
| General Rules | p. 501 |
| Application of International Revenue Laws | p. 501 |
| Effective Date and Related Provisions | p. 502 |
| Treasury Regulations: Income Taxes | p. 505 |
| Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. | p. 505 |
| Items Specifically Included in Gross Income | p. 516 |
| Items Specifically Excluded From Gross Income | p. 530 |
| Itemized Deductions for Individuals and Corporations | p. 549 |
| Additional Itemized Deductions for Individuals | p. 564 |
| Items Not Deductible | p. 567 |
| Methods of Accounting | p. 574 |
| Exempt Organizations - General Rule | p. 576 |
| Estates, Trusts, Beneficiaries, and Decedents | p. 577 |
| Gain or Loss on Disposition of Property - Determination of Amount of and Recognition of Gain or Loss | p. 582 |
| Basis Rules of General Application | p. 585 |
| Common Nontaxable Exchanges | p. 589 |
| Revenue Procedure 2003-85 | p. 603 |
| Table of Contents provided by Ingram. All Rights Reserved. |
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