Understanding federal income taxation / (Record no. 4491)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02107cam a2200193 i 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9780769852829 (pbk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 0769852823 (pbk.) |
| 050 00 - CALL NUMBER | |
| Classification number | KF6369.85 |
| Item number | .B89 |
| 100 1# - AUTHOR | |
| Personal name | Burke, J. Martin. |
| 245 10 - TITLE | |
| Title | Understanding federal income taxation / |
| Statement of responsibility, etc | J. Martin Burke, Regents Professor of Law, University of Montana School of Law; Michael K. Friel, Professor of Law and Director, Graduate Tax Program, University of Florida Levin College of Law. |
| 250 ## - EDITION | |
| Edition statement | Fourth edition. |
| 260 ## - PUBLICATION INFORMATION | |
| Place of publication | New Providence, NJ |
| Name of publisher | Lexis Nexis |
| Year of publication | 2013 |
| 300 ## - DESCRIPTION | |
| Number of Pages | xxiv, 721, 6, 8, 1, 16 pages ; |
| Dimensions | 25 cm |
| 500 ## - NOTES | |
| General note | Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Table of Content | Introduction to federal income tax -- Gross income concepts and limitations -- The effect of an obligation to repay -- Gains derived from dealings in property -- Gifts, bequests, and inheritance -- Sale of a principal residence -- Scholarships and prizes -- Life insurance, annuities, and individual retirement accounts -- Discharge of indebtedness -- Compensation for personal injury and sickness -- Fringe benefits -- Business and profit seeking expenses -- Capital expenditures -- Depreciation -- Losses and bad debts -- Travel expenses -- Entertainment and business meals -- Educational expenses -- Other deductible personal expenses -- Hobby losses -- Home offices, vacation homes, and other dual use property -- The interest deduction -- The deduction for taxes -- Casualty losses -- Medical expenses -- Charitable deductions -- Limitations on deductions -- Cash method accounting -- Accrual method accounting -- Annual accounting -- Capital gains and losses -- Quasi-capital assets : section 1231 -- Depreciation recapture -- Assignment of income -- Below market loans -- Tax consequences of divorce -- Effect of debt on basis and amount realized -- Like kind exchanges -- Involuntary conversions -- Installment sales -- Sale of a business and sale-leasebacks -- An introduction to original issue discount -- Limitations on tax shelters -- The alternative minimum tax. |
| 650 #0 - SUBJECTS | |
| Topical Term | Income tax |
| General subdivision | Law and legislation |
| 700 1# - OTHER AUTHORS | |
| Personal name | Friel, Michael K. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Books |
| Withdrawn status | Lost status | Home library | Current library | Shelving location | Date acquired | Full call number | Accession Number | Koha item type |
|---|---|---|---|---|---|---|---|---|
| Methodist University Library Main | Methodist University Library Main | General Stacks | KF6369.85 .B89 | 2436 | Books |