Table of Contents
Chapter 1. Introduction to Federal
Income Taxation
Chapter 2. General Pinciples of Gross
Income
Chapter 3. Employee Fringe Benefits
Chapter
4. Windfalls, Gifts, Inheritances and Similar Items
Chapter
5. Loans and Other Receipts Balanced by Offsetting
Obligations
Chapter 6. Income From Dealings in
Property
Chapter 7. Damage Awards and Settlements and
Insurance Recoveries
Chapter 8. Treatment of the Owner of
Annuity and Life Insurance Contracts
Chapter 9. The
Relationship of Basis to Income Recognition
Chapter 10. Income From the
Discharge of Indebtedness
Chapter 11. Tax Expenditures
Chapter
12. Ordinary and Necessary Business and Profit-Seeking Expenses
Chapter
13. Deductible Profit-Seeking Expenses Versus Nondeductible Capital
Expenditures
Chapter 14. Cost recovery Mechanisms
Chapter 15.
Transactional Losses
Chapter 16. Interest as a Profit-Seeking
Expense
Chapter 17. Business Tax Credits
Chapter 18.
Deductible Profit-Seeking Expenses Versus Nondeductible Personal
Expenses
Chapter 19. Expenditures Involving Both Personal and Capital
Aspects
Chapter 20. Basic Exemptions, Standard Deduction and Earned
Income Credit
Chapter 21. Itemized Personal Deductions
Chapter
22. The Role of Debt in Property Transactions
Chapter 23.
Deferred Recognition of Gain on Sispositions of Property
Chapter 24.
Transactions Involving Leased property: Has a Sale or Other Disposition
Occurred?
Chapter 25. Capital Gains and Losses
Chapter 26.
Sales of Assets Held for Use in a Trade or Business
Chapter 27. Tax
Shelters
Chapter 28. Tax Accountings Methods
Chapter 29. The
Annual Accounting Concept
Chapter 30. Deferred Compensation
Arrangements
Chapter 31. Deferred Payment Sales
Chapter 32.
Interest on Discount Obligations
Chapter 33. Taxation of the
Family
Chapter 34. Shifting Income Among Taxable Units
Chapter
35. Taxation of the Income of Trusts
Chapter 36. Alternative
Minimum Tax for Individuals
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