Federal Income Taxation, Cases and Materials, 6th, 2009 Supplement

Note: Supplemental materials are not guaranteed with Rental or Used book purchases.

ISBN: 9781599414799 | 1599414791
Cover: Paperback
Copyright: 8/3/2009

Rent

(Recommended)

$12.47

Term

Due

Price

Semester

Dec 12

$13.13

Quarter

Aug 13

$12.47

Short Term

Jul 1

$11.82

*This item is part of an exclusive publisher rental program and requires an additional convenience fee. This fee will be reflected in the shopping cart.
Buy New

Usually Ships in 3-5 Business Days

$16.81

This is the 2009 Supplement to to McDaniel, McMahon, Simmons and Polsky's Federal Income Taxation, Cases and Materials, 6th Edition casebook which covers all the major aspects of federal income taxation. This supplement features edited cases and original text.

Preface	p. iii
Table of Contents	p. viii
Table Of Treasury Regulations	p. ix
Table Of Cases And Rulings	p. x
Introduction to Federal Income Taxation	p. 1
Introduction	p. 1
The Federal Income Tax System	p. 1
ABrief Survey of Income Tax Procedure	p. 1
Interest, Penalties, And Attorneys Fees	p. 1
The Tax Advisor	p. 2
Cross Income	p. 6
Compensation for Services and Indirect Payments	p. 6
Employee Fringe Benefits	p. 6
Exclusions Based on Tax Policy and Administrative Convenience	p. 6
Gifts, Inheritances, and Similar Items	p. 8
Governmental Subsidies and Related Items	p. 8
Social Welfare Payments	p. 8
Income From the Disposition of Property	p. 9
Exclusion of Gains From the Sale of a Principal Residence	p. 9
Taxation of Periodic Income From Capital	p. 10
Tax Deferred and Tax-Exempt Investment Accounts	p. 10
Damage Awards and Settlements	p. 11
Damage Awards for Personal Injury	p. 11
Income From the Cancellation of Indebtedness	p. 12
Statutory Codification of Cancellation of Indebtedness Rules	p. 12
Business Deductions and Credits	p. 14
Deductible Profit-Seeking Expenses Versus Nondeductible Capital Expenditures	p. 14
Business Investigation, Start-Up and Expansion Costs	p. 14
Cost recovery Mechanisms	p. 16
Depreciation	p. 16
Accelerated Cost Recovery System	p. 16
Election to Expense Certain Depreciable Assets	p. 16
Expensing and Amortization Provisions	p. 17
Transactional Losses	p. 18
Business or Profits Seeking Losses	p. 18
Bad Debts	p. 19
Business Tax Credits	p. 20
General Business Credit	p. 20
Other Business Credits	p. 20
Additional Recently Enacted Credits	p. 22
Dual Purpose Expenses	p. 23
Determining when a Taxpayer is Engaging in a Business or Profit Seeking Activity	p. 23
Statutory Limitations on Deductions for Certain Property	p. 23
Expenses Involving Both Personal and Business Purposes	p. 25
Travel and Related Expenses	p. 25
Business Meals and Entertainment	p. 30
Deductions and Credits for Personal Living Expenses	p. 32
Itemized Personal Deductions	p. 32
Medical Expenses	p. 32
Charitable Contributions	p. 33
State and Local Taxes	p. 34
Casualty Losses	p. 35
Standard Deduction, Personal and Dependency Exemptions, and Personal Credits	p. 36
Personal Exemptions and the Standard Deduction	p. 36
Personal Exemptions	p. 36
Personal Credits	p. 37
Credits for Basic Living Expenses	p. 37
Earned Income Credit	p. 37
Tax Credits for Personal Costs	p. 39
Tax Expenditures for Education	p. 41
	p. 42
Capital Gains and Losses	p. 42
Special Treatment of Capital Gains and Losses	p. 42
Definition of Capital Asset	p. 43
Judicial Limitations on Capital Asset Classification	p. 43
Sales of Assets Held for Use in a Trade or Business	p. 44
Sale of an Entire Business	p. 44
Deferred Recognition of Gain From Property	p. 47
Like-Kind Exchanges	p. 47
Multi-party and Deferred Exchanges	p. 47
Timing of Income and Deductions	p. 49
Tax Accounting Methods	p. 49
The Cash Method	p. 49
Income Items	p. 49
The Accrual method	p. 49
Income Items	p. 49
Tax Motivated Transactions	p. 51
Economic Substance Doctrine	p. 51
Alternative Minimum Tax	p. 62
Alternative Minimum Tax for Individuals	p. 62
Structure of the AMT	p. 62
Table of Contents provided by Ingram. All Rights Reserved.

Please wait while the item is added to your bag...

FREE SHIPPING

Rent More, Save More! Use code: BBRENTAL

5% off 1 book, 7% off 2 books, 10% off 3+ books

Federal Income Taxation, Cases and Materials, 6th, 2009 Supplement

Summary

Table of Contents

Supplemental Materials

FREE SHIPPING

Rent More, Save More! Use code: BBRENTAL

5% off 1 book, 7% off 2 books, 10% off 3+ books

Federal Income Taxation, Cases and Materials, 6th, 2009 Supplement

Summary

Table of Contents

Supplemental Materials

Digital License