Publication Date: 1/15/2019
Copyright: 2019
Pages: 608
ISBNs:
Paperback: 9781454881278
Connected eBook: 9781454899037
Summary of Contents
Contents
An Introductory Note to Students
Acknowledgments
Chapter 1 Introduction
Chapter 2 Some Characteristics of Gross Income
Chapter 3 Problems of Timing
Chapter 4 Personal Deductions and Credits
Chapter 5 Deductions for the Costs of Earning Income
Chapter 6 Mixed Personal and Business Expenditures
Chapter 7 Income Shifting
Chapter 8 Capital Gains and Losses
Appendix: Sample Examinations
Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Other Administrative Pronouncements
Topical Index