Federal Income Taxation of Individuals: With Diagrams for Easy Understanding of the Leading Cases and Concepts

Author: Daniel Q. Posin
Published: January 1993
Publisher: West Group
ISBN: 0314018328
Hardcover Book
Number of Pages: 606

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Time Value of Money; History, Policy and Structure; Flat Tax; VAT; Flogging the IRS for Fun and Profit; Income in General; Razzle Dazzle Executive Compensation Techniques; Deferred Compensation Goes Better with Coke; Exclusions From Income; Fantastic Saga of Wilcox, Rutkin and James; Dispositions or Property; Mortgages; Tax Free Exchanges; Exclusion of Gain on Sale of Residence; The New Capital Gains Rules; "Corn Products; " Assets; Assignment of Income; Business Deductions; Office in the Home; Vacation Rental Homes; Itemized Deductions and Personal Exemptions; Tax Planning; Tax Shelters; "At Risk" and Passive Loss Rules; Deferred Payment Sales; Roth IRA; Tax Accounting; Child Tax Credit; Birds Eye View of Estate Planning for Upper Income Taxpayers; Diagrams and Charts Illuminating Complex Issues; Clinton's Tax Return.

Table of Contents
Special Notes
Note to the Reader
Structure of Federal Income Taxation
WESTLAW Overview
Table of Illustrations
Prologue: The Miraculous Effects of the Time Value of Money 1
Ch. 1 History, Policy and Structure 33
Ch. 2 Income in General; Compensation for Services 73
Ch. 3 Other Items of Income and Exclusions From Income 92
Ch. 4 Income From Dispositions of Property 146
Ch. 5 Assignment of Income: Who Is Taxed and the Nature of the Tax 311
Ch. 6 Business Deductions 331
Ch. 7 Itemized Deductions and Personal Exemptions 431
Ch. 8 Tax Planning 469
Ch. 9 Tax Accounting 499
Ch. 10 Credits 526
Postscript 533
Appendix A: The Tax Changes of August, 1993, as Part of the Clinton Budget Plan 535
Appendix B: Federal Taxation Research on WESTLAW 545
Table of Cases With Parallel Citations 565
Table of Internal Revenue Code Sections 573
Table of Treasury Regulations 583
Table of Revenue Rulings 587
Index 589

Click to compare book prices for Federal Income Taxation of Individuals: With Diagrams for Easy Understanding of the Leading Cases and Concepts Federal Income Taxation of Individuals: With Diagrams for Easy Understanding of the Leading Cases and Concepts

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