Federal income tax logic maps : a collection of logic maps designed to assist in the understanding of the Internal Revenue Code / by Jeffrey A. Maine.
2023
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Items
Details
Author
Title
Federal income tax logic maps : a collection of logic maps designed to assist in the understanding of the Internal Revenue Code / by Jeffrey A. Maine.
Edition
Second edition.
Imprint
St. Paul, MN : West Academic Publishing, [2023]
Distributed
[Eagan, Minnesota] : West Academic Publishing, [2023]
Description
1 online resource.
Series
Logic maps.
Study aids (West Academic Publishing)
Study aids (West Academic Publishing)
Formatted Contents Note
Structure of federal income tax
Gross income
Items specifically included in gross income
Items specifcally excluded from gross income
Assignment of income
Deductions
Business and investment deductions
Personal deductions
Restrictions on inductions
The deduction hierarchy: adjusted gross income, taxable income, the standard deduction, and the personal exemptions
Timing of income and deductions
Characterization of income and deductions
Nonrecognition provisions
Tax computations
Credits against taxes.
Gross income
Items specifically included in gross income
Items specifcally excluded from gross income
Assignment of income
Deductions
Business and investment deductions
Personal deductions
Restrictions on inductions
The deduction hierarchy: adjusted gross income, taxable income, the standard deduction, and the personal exemptions
Timing of income and deductions
Characterization of income and deductions
Nonrecognition provisions
Tax computations
Credits against taxes.
Note
Includes index.
Source of Description
Description based on e-publication title page, viewed September 5, 2023.
Location
www
Other Editions
Revision of: Maine, Jeffrey A. Federal income tax logic maps. St. Paul, MN : West, c2011
Available in Other Form
Original
Access Note
Full text available with subscription to Study Aids package.
Linked Resources
Alternate Title
West Academic Publishers
Language
English
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