" ... serves three primary functions for the practitioner. First, it provides a conceptual framework for handling issues relating to the gross income concept. The Portfolio explores the nature, scope, significance, definition, and fundamental concepts of gross income. Topics discussed include imputed income, tax-deferred income, recapture income, the timing of income, the significance of the form of receipt, pass-through rules, foreign issues, compensation income, trade or business income, and investment income, as well as personal transactions and miscellaneous transactions."
Published: Washington, D.C., --2014. Title from title screen (viewed Nov. 21, 2014).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction The significance of gross income Concept and definition of gross income The scope of gross income Timing rules Foreign issues The passing through of gross income Compensation transactions Trade or business operations Investment transactions Non-business transactions Miscellaneous transactions Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Available in Other Form
Print version: Maule, James Edward, 1951- Gross income. Arlington, VA : Tax Management, Inc., [2014-]