Index screen title: High court summaries on federal income taxation (keyed to Freeland)
1 online resource.
High court case summaries. Study aids (West Academic Publishing)
Formatted Contents Note
Chapter One. Orientation Chapter Two. Gross Income: The Scope of Section Chapter Three. The Exclusion of Gifts and Inheritances Chapter Four. Employee Benefits Chapter Five. Awards Chapter Six. Gain from Dealings in Property Chapter Eight. Discharge of Indebtedness Chapter Nine. Damages and Related Receipts Chapter Ten. Separation and Divorce Chapter Twelve. Assignment of Income Chapter Thirteen. Income Producing Entities Chapter Fourteen. Business Deductions Chapter Fifteen. Deductions for Profit-Making, Nonbusiness Activities Chapter Sixteen. Deductions Not Limited to Business or Profit-Seeking Activities Chapter Seventeen. Restrictions on Deductions Chapter Eighteen. Deductions for Individuals Only Chapter Nineteen. Fundamental Timing Principles Chapter Twenty. How Inelectable Is the Integrity of the Taxable Year? Chapter Twenty-One. Capital Gains and Losses Chapter Twenty-Two. Characterization on the Sale of Depreciable Property Chapter Twenty-Three. Deductions Affected by Characterization Principles Chapter Twenty-Four. The Interrelationship of Timing and Characterization Chapter Twenty-Five. Disallowance of Losses Chapter Twenty-Six. Nonrecognition Provisions.
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Revision of: High court case summaries. Federal income taxation. St. Paul, MN : West Academic Publishing,