Tax & Accounting's Education Series
INDIVIDUALS – TAX
Federal Income Taxation of Individuals is the nation’s
leading authority on individual tax law. This reference gives you the tools
to fully research any individual income tax question without having to wade
through countless publications. The latest edition provides you with in-depth
analysis of crucial areas such as:
- Determination of gross income.
- Business and profit-seeking deductions, capital expenses, depreciation and
amortization, transactional losses, bad debts, interest and business credits.
- Net operating loss carryovers, at-risk limitations, passive activity loss
- Deductions for medical expenses, charitable contributions, home mortgage
interest and taxes, and casualty losses.
- Gains from the sale of property, non-recognition rules, capital gains and
losses, Section 1231 gains and depreciation recapture.
- Cash and accrual method accounting, nonqualified deferred compensation,
installment sales and original issue discount.
- Filings unit, assignment of income, “kiddie tax”, grantor trusts,
and community property.
- Alimony, child support, and divisions of marital property.
- Alternative minimum tax.
- Tax procedure, penalties, standards of practice, and tax litigation.
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