Federal Income Taxation of Individuals

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Practice Area: Treatises, Federal Brand: WG&L,Checkpoint

Federal Income Taxation of Individuals
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Advice from the nation’s leading authorities on individual tax law.

Federal Income Taxation of Individuals, Third Edition gives you the tools to fully research any individual income tax question without having to wade through countless publications.

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Table of Contents

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Chapter 1: Federal Income Taxation – Constitutional and Basic Legal Background
Chapter 2: The Basic Structure of the Federal Income Tax
Chapter 3: The Meaning of "Income" – Basic Definitional Concepts
Chapter 4: Income - The Effect of Offsetting Liabilities
Chapter 5: Gifts, Bequests, Prizes, and Scholarships
Chapter 6: Life Insurance, Annuities, and Employee Death Benefits
Chapter 7: Compensation for Personal Injuries and Sickness
Chapter 8: Employee Fringe Benefits
Chapter 9: Miscellaneous Items
Chapter 10: Interest on State and Local Obligations
Chapter 11: Expenses Incurred in Business and Profit-Oriented Activities
Chapter 12: Capital Expenditures
Chapter 13: Mixed Purpose Expenditures - Business or Profit-Oriented Expense Versus Personal Expense
Chapter 14: Depreciation and Amortization
Chapter 15: Depletion Allowance and Related Deductions
Chapter 16: Loss Transactions
Chapter 17: Bad Debts
Chapter 18: Interest Paid or Accrued on Indebtedness
Chapter 19: Business Operating Losses and Tax Shelter Deductions
Chapter 20: Business Credits
Chapter 21: Personal Exemptions and Itemized Deductions
Chapter 22: Personal Interest
Chapter 23: Taxes
Chapter 24: Casualty Losses
Chapter 25: Charitable Contributions
Chapter 26: Medical and Dental Expenses
Chapter 27: Personal Credits
Chapter 28: Realization of Gains and Losses - Taxable Events
Chapter 29: Sales of Property - Basis and Amount Realized
Chapter 30: Nonrecognition Transactions
Chapter 31: Taxation of Capital Gains and Losses – Basic Structure and Definitions
Chapter 32: Capital Gains and Losses – "Sale or Exchange" and Holding Period Requirements
Chapter 33: Quasi-Capital Assets and Other Specially Treated Items
Chapter 34: Assignments of Income
Chapter 35: Effect of Community Property System
Chapter 36: Alimony and Separate Support Payments
Chapter 37: Reallocation of Income and Deductions Between Related Taxpayers
Chapter 38: Grantor Trusts
Chapter 39: Tax Accounting Methods
Chapter 40: Nonqualified Deferred Compensation, Individual Retirement Accounts,
and Educational Savings Incentives
Chapter 41: Installment Sales
Chapter 42: Original Issue Discount and Other Unstated Interest Rules
Chapter 43: Indirect Methods of Computing Income
Chapter 44: Tax Returns, Rates, and Payments
Chapter 45: Alternative Minimum Tax
Chapter 46: The Internal Revenue Service and Tax Practitioners
Chapter 47: Audits, Deficiencies, and Refunds
Chapter 48: Collection of Unpaid Taxes
Chapter 49: Statutes of Limitations
Chapter 50: Interest, Civil Penalties, and Tax Crimes
Chapter 51: Tax Litigation

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