Federal income taxation : model problems and outstanding answers /

For the first time, Oxford University Press equips students with an accessible guide to acing law school tests. In Federal Income Taxation: Model Problems and Outstanding Answers, Camilla E. Watson helps students demonstrate their knowledge of federal income tax law in the structured and sophisticat...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Watson, Camilla E.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Oxford University Press, ©2011.
Colección:Model problems and outstanding answers.
Temas:
Income tax > Law and legislation > United States.
Tax shelters > United States.
Tax administration and procedure > United States.
Abris fiscaux > États-Unis.
LAW > Military.
Income tax > Law and legislation
Tax administration and procedure
Tax shelters
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The concept of gross income : realization and recognition
  • The concept of gross income : exclusions
  • Property transactions : the concept of basis and capital recovery
  • Purchase and sale of a principal residence
  • Dissolution of a marriage
  • Employee fringe benefits
  • Meals and lodging furnished to an employee
  • Life insurance
  • Discharge of indebtedness
  • Assignment of income
  • Education incentives
  • Casualty losses, medical expenses, and the tax benefit rule
  • Charitable deductions
  • Moving expenses
  • Business expense deductions
  • Nonbusiness, profit-oriented expenses
  • Mixed purpose expenditures
  • Sale of a vacation/secondary residence
  • Accounting methods : cash receipts/disbursements and accrual
  • Claim of right and tax benefit doctrines
  • Capital gains and losses
  • Depreciation
  • Characterization of gain and loss in the sale of business property
  • Installment sales
  • Nonrecognition transactions : like-kind exchanges and involuntary conversions
  • Nonrecognition transactions : wash sales of stock and securities
  • Loss transactions between related parties
  • Transfers of property for services
  • Income in respect of a decedent
  • Grantor trusts
  • Bad debts
  • Interest deductions
  • Adjusted gross income and social security benefits
  • Personal exemptions, standard deduction, itemized deductions and tax credits
  • Tax shelters
  • Tax procedure.

Ejemplares similares