Burke, J. Martin, Friel, Michael K. 　著

目次

1. Introduction To Federal Income Tax 2. Gross Income Concepts And Limitations 3. The Effect Of An Obligation To Repay 4. Gains Derived From Dealings In Property 5. Gifts, Bequests And Inheritance 6. Sale Of A Principal Residence 7. Scholarships And Prizes 8. Life Insurance, Annuities, And Individual Retirement Accounts 9. Discharge Of Indebtedness 10. Compensation For Personal Physical Injury And Physical Sickness 11. Fringe Benefits 12. Business And Profit Seeking Expenses 13. Capital Expenditures 14. Depreciation 15. Losses And Bad Debts 16. Travel Expenses 17. Entertainment And Business Meals 18. Educational Expenses 19. Other Deductible Personal Expenses 20. Hobby Losses 21. Home Offices, Vacation Homes And Other Dual Use Property 22. The Interest Deduction 23. The Deduction For Taxes 24. Casualty Losses 25. Medical Expenses 26. Charitable Deductions 27. Limitations On Deductions 28. Cash Method Accounting 29. Accrual Method Accounting 30. Annual Accounting 31. Capital Gains And Losses 32. Quasi-Capital Assets: Section 1231 33. Depreciation Recapture 34. Assignment Of Income 35. Below-Market Loans 36. Tax Consequences Of Divorce 37. Effect Of Debt On Basis And Amount Realized 38. Like-Kind Exchanges 39. Involuntary Conversions 40. Installment Sales 41. Sale Of A Business And Sale-Leasebacks 42. An Introduction To Original Issue Discount 43. Limitations On Tax Shelters 44. The Alternative Minimum Tax