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02821aam a2200325 i 4500 001 D247447C101A11EA8DA14E4D97128E48 003 SILO 005 20191126010151 008 190211s2019 ncu 001 0 eng 010 $a 2019006497 020 $a 1531011101 020 $a 9781531011109 035 $a (OCoLC)1086404165 040 $a DLC $b eng $e rda $c DLC $d UCX $d OCLCO $d OCLCF $d YDX $d UKMGB $d SILO 042 $a pcc 050 00 $a KF6369.85 $b .M55 2019 100 1 $a Miller, John A., $d 1950- $e author. 245 10 $a Problems and solutions for federal income taxation / $c John A. Miller, Weldon Schimke Distinguished Professor of Law, University of Idaho College of Law; Jeffrey A. Maine, Maine Law Foundation Professor of Law, University of Maine School of Law. 250 $a Second edition. 264 1 $a Durham, North Carolina : $b Carolina Academic Press, $c [2019] 300 $a vii, 356 pages ; $c 26 cm 500 $a Includes index. 505 0 $a Gross income -- Gains and losses from dealings in property -- Gifts and inheritance -- Discharge of indebtedness -- Fringe benefits -- Business and investment expense deductions -- Capital expenditures -- Depreciation and amortization -- Deductible personal expenses : casualty and theft losses -- Other deductible personal expenses : interest, taxes, charitable gifts, and medical expenses -- The deduction hierarchy : adjusted gross income, taxable income, the standard deduction, and the personal exemptions -- Timing rules and related principles -- Ordinary tax rates and taxpayer classification -- Tax credits -- First review problem -- Capital gains and losses -- Quasi-capital assets -- Recapture of depreciation -- The charitable contribution deduction -- Second set of review problems -- Residential real estate -- Hobby losses -- Like kind exchanges -- Involuntary conversions -- Installment sales -- Limitations on deductions -- Intellectual property development and acquisitions -- Intellectual property sales and licenses -- Assignment of income -- Alimony & support -- Transfers of property between spouses or incident to divorce -- Education benefits and costs -- Personal injury recoveries and punitive damages -- Attorney's fees -- Retirement resources and deferred compensation -- Overview of entity taxation -- Corporate formations -- Partnership formations -- Overview of international income taxation -- Overview of estate and gift taxation -- Tax practice and procedure. 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 700 1 $a Maine, Jeffrey A., $e author. 941 $a 1 952 $l OVUX522 $d 20200318013634.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=D247447C101A11EA8DA14E4D97128E48Initiate Another SILO Locator Search