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03316aam a2200421 i 4500 001 3033B0CE49F311ED9CAF447533ECA4DB 003 SILO 005 20221012010028 008 200317t20202020ncu 001 0 eng 010 $a 2020012987 020 $a 1531016952 020 $a 9781531016951 040 $a DLC $b eng $e rda $c DLC $d OCLCF $d BUF $d DLC $d OCLCO $d YDX $d BDX $d GWL $d OCLCO $d SILO 042 $a pcc 043 $a n-us--- 050 00 $a KF6369.85 $b .P54 2020 082 00 $a 343.7305/2 $2 23 100 1 $a Richmond, Gail Levin, $e author. 245 10 $a Mastering income tax / $c Gail Levin Richmond, Christopher M. Pietruszkiewicz. 250 $a Second edition. 264 1 $a Durham, North Carolina : $b Carolina Academic Press, $c [2020] 300 $a lv, 463 pages ; $c 23 cm. 490 1 $a Carolina Academic Press mastering series 500 $a Includes index. 505 0 $a Introduction -- Overview of gross income -- Income from performing services -- Gratuitous transfers; transfers between spouses and former spouses -- Gain and loss : basis and amount realized -- Excluded gains -- Life insurance and annuities -- Discharge of indebtedness -- Compensation for injuries or sickness -- Miscellaneous inclusions and exclusions -- Overview of deductions and credits -- Business and income-producing expenses -- Personal expenses -- Losses from discrete events -- Losses from activities -- Taxable year and accounting methods -- Gain and loss : nonrecognition provisions -- Character of gain and loss; depreciation recapture; Section 1239 -- Capital gains and losses -- Filing status and allocating income -- Income-producing entities. 520 $a "This book is specifically designed for students taking an income tax class for the first time and is written from the perspective of a student. The book explains the meaning of the concepts that students will find in all of the leading casebooks and is intended to supplement those casebooks by explaining cases, code sections, and regulations that are necessary to understanding income tax. The discussion of each topic is designed to provide insight into complicated areas but is not intended to be exhaustive. Instead, this companion book is long enough to be useful but short enough to be helpful in assisting students in understanding the primary concepts in an income tax course. The book begins each chapter with a outline of the topics discussed, a glossary of the fundamental terms used in the chapter, a chapter overview, and numerous examples to illustrative the concepts discussed in the chapter"-- $c Provided by publisher. 650 0 $a Income tax $x Law and legislation $z United States. 650 7 $a Income tax $x Law and legislation. $2 fast $0 (OCoLC)fst00968749 651 7 $a United States. $2 fast $0 (OCoLC)fst01204155 655 7 $a Textbooks. $2 fast $0 (OCoLC)fst01423863 655 7 $a Textbooks. $2 lcgft 700 1 $a Pietruszkiewicz, Christopher M., $e author. 776 08 $i Online version: $a Richmond, Gail Levin. $t Mastering income tax. $b Second edition. $d Durham : Carolina Academic Press, 2020 $z 9781531016968 $w (DLC) 2020012988 830 0 $a Carolina Academic Press mastering series. 941 $a 1 952 $l UQAX771 $d 20221012010701.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=3033B0CE49F311ED9CAF447533ECA4DB 994 $a C0 $b JIDInitiate Another SILO Locator Search