Rabkin, Jacob, Johnson, Mark, Howley, Mary 　著

内容

目次

1. Income Tax Patterns: The Individual 2. Income Tax Patterns: The Corporation 3. Deductions: Expenses 4. Deductions: Taxes and Losses 5. Husband and Wife 6. Family Transactions 7. Aliens and Foreign Income 8. Foreign Corporations and Foreign Trade 11. The Controlled Corporation 12. Business Income 13. Farmers 14. Employer and Employee 15. Pension and Profit-Sharing Plans 16. Partnerships 17. Personal Holding Companies 18. The S Corporation 19. Limited Liability Companies 21. Dividends 22. Source of Distribution 23. Complete Liquidation 24. Stock Redemption and Partial Liquidation 31. Exchanges for Securities 32. Reorganization Patterns 33. Disposition of Securities 34. Capital Transactions 35. Creditor's Income and Deductions 36. Debtor's Income and Deductions 37. Interest, Premium and Discount 41. Tax Advantages and Problem Areas in Real Estate 42. Acquisition of Real Estate 43. Development of Real Estate 44. Operating and Leasing Real Estate 45. Depreciation and Credits on Real Estate 46. Dispositions of Real Estate by Sale, Abandonment, Condemnation and Casualty 47. Installment Sales 48. Tax-Deferred Like-Kind Exchanges 49. Involuntary Conversions of Real Estate 50. Personal Residences 50A. Dealer Versus Investor Status 50B. Subdivision and Tract Development 50C. Mortages in Real Estate Transactions 50D. Limitations on Losses From Real Estate 50E. Partnerships and Limited Liability Companies 50F. Corporate Ownership of Real Estate 50G. Special Forms of Holding Real Estate 50H. Foreign Investment in U.S. Real Estate 50I. Estate Planning for Real Estate 50J. Financing Commercial Real Estate Transactions 50K. Valuation of Real Property 51. Gift Tax Pattern 52. Estate Taxes 54. Trusts 59. Charities 60. Charitable Contributions 61. Personal Insurance 62. Business Insurance 63. Annuities 71. Reform of the Internal Revenue Service 72. The Reorganized Service 73. Income Tax withhokding and Estimated Taxes 74. Tax Payments 75. Tax Returns and Elections 76. Examinations 77. Practicing Before the IRS, Guidance and Settlements 78. Limitations Periods Applocable to Government Action 79. Defifiencies and Tax Court Litigation 80. Taxpayer Refunds 81. Appeals 82. Judicial and Statutory Doctrines that Avoid Limitations Period 83. Liens 84. Collection of Taxes 85. Interest 86. Civil Penalties Other Than Fraud 87. The Civil Fraud Penalty 88. Criminal Penalties and Procedures