Federal Income Taxation of Individuals
by McNulty, John K.; Lathrope, Daniel J.Format: Paperback
Pub. Date: 2004-10-30
Publisher(s): West Group
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Summary
How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. Explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. Also inquires into the policy and purposes of, and alternatives to, existing legal rules.
Table of Contents
| Preface | |
| Table of Cases | |
| Table of Internal Revenue Code Sections | |
| Table of Treasury Regulations | |
| Table of Revenue Rulings | |
| Introduction | p. 1 |
| What is Income? | p. 30 |
| Statutory Inclusion and Exclusion From Gross Income | p. 60 |
| What is Deductible: Profit-Related Deductions and Other Allowances | p. 121 |
| Mixed (Personal and Profit Seeking) Deductions and Other Allowances | p. 195 |
| Personal Deductions and Other Allowances | p. 246 |
| Annual Accounting: When is Income Taxable? | p. 298 |
| To Whom is Income Taxable? | p. 356 |
| How is Income Taxable? | p. 419 |
| Appendix | p. 487 |
| Index | p. 491 |
| Table of Contents provided by Blackwell. All Rights Reserved. |
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