(eBook PDF) Federal Income Taxation (Concepts and Insights) 14th Edition – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 1640208240
- ISBN-13 : 978-1640208247
- Author: Marvin Chirelstein, Lawrence Zelenak
This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017―the most significant federal tax legislation in more than thirty years.
Table contents:
1. Non-Cash Benefits: Meals-and-Lodgings; Imputed Rents
2. Recovery of Capital Investment
3. Increase in Net Worth—Cancellation of Indebtedness
4. Gifts and Bequests
5. The Realization Requirement —Macomber, Bruun, and the Divorce Cases
6. Business Expenses
7. Personal Expense Deductions
8. The Early Cases
9. Statutory Treatment of Income Attribution
10. Annual Accounting
11. The Cash Method
12. The Accrual Method
13. Transactions in Mortgaged Property
14. Deferred Payment Transactions
15. Non-Recognition Transactions
16. Introduction
17. Judicial Development of the Capital Asset Definition
18. Sales of Business Property
19. Personal Services
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