Detailed Table of Contents (PDF Download)
Contents
Preface
Chapter 1 — Introduction
Part I — Income
Chapter 2 — Income in Kind
Chapter 3 — Compensation for Losses
Chapter 4 — Gifts and Kindred Items
Chapter 5 — Capital Appreciation
Chapter 6 — Return of Capital and Timing Issues
Chapter 7 — Receipts Subject to Offsetting Liabilities
Chapter 8 — Tax Expenditures: State and Municipal Bond Interest
Part II — Deductions and Credits
Chapter 9 — Deductions, Credits, and Computation of Tax
Chapter 10 — Interest, Taxes, and Casualty Losses
Chapter 11 — Charitable Contributions and Tax Exemption
Chapter 12 — Personal, Living, or Family Expenses
Chapter 13 — Business and Investment Expenses
Chapter 14 — Losses
Chapter 15 — Capital Cost Recovery
Chapter 16 — Leverage, Leasing, and Tax Shelter Limitations
Part III — Attribution of Income Among Taxpayers
Chapter 17 — Taxation and the Family
Chapter 18 — Investment Income
Part IV — Capital Gains and Losses
Chapter 19 — Capital Gains
Chapter 20 — Capital Losses
Chapter 21 — Future Income Streams
Appendix — Rates of Return and Effective Rates of Tax on Investments
Table of Cases
Table of Statutes
Table of Treasury Regulations, Revenue Rulings and Procedures, and Miscellaneous IRS Pronouncements
Index