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

目次

*Introduction to Federal Income Taxation *Gross Income: Concepts and Limitations *The Effect of an Obligation to Repay *Gains Derived from Dealings in Property - Gifts, bequests, and inheritance / Sale of a principal residence / Scholarships and prizes / Life insurance and annuities / Discharge of indebtedness / Compensation for personal injury and sickness / Fringe benefits / Business and profit seeking expenses / Capital expenditures / Depreciation / Losses and bad debts / Travel expenses / Entertainment and business meals / Education expenses / Moving expenses, child care, legal expenses / Hobby losses / Home offices, vacation homes and other dual use property / The interest deduction / The deduction for taxes / Casualty losses / Medical expenses / Charitable deductions / Limitations on deductions / Cash method accounting / Accrual method accounting / Annual accounting / Capital gains and losses / Quasi-capital assets: Section 1231 / Recapture of depreciation / Assignment of income / The kiddie tax / Interest-free or below-market loans / Tax consequences of divorce / Nonrecourse debt: basis and amount realized revisited / Like kind exchanges / Involuntary conversions / Installment sales / Sale of a business and sale-leasebacks / Original issue discount / Limitations on tax shelters : Sections 465 and 469 / The alternative minimum tax.