Basic federal income taxation / William D. Andrews, Eli Goldston Professor of Law Emeritus, Harvard University ; Peter J. Wiedenbeck, Joseph H. Zumbalen Professor of the Law of Property, Washington University in St. Louis.
Includes bibliographical references and index. Law Library's copy donated by Carolyn Jones. IaU-L
Contents:
Income in kind -- Compensation for losses -- Gifts and kindred items -- Capital appreciation -- Return of capital and timing issues -- Receipts subject to offsetting liabilities -- Tax expenditures : state and municipal bond interest -- Deductions, credits, and computation of tax -- Interest, taxes, and casualty losses (home -- Ownership) -- Charitable contributions and tax exemption -- Personal, living, or family expenses -- Business and investment expenses -- Losses -- Capital cost recovery -- Leverage, leasing, and tax shelter limitations -- Taxation and the family -- Investment income -- Capital gains -- Capital losses -- Future income streams.
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