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Basic Federal Income Taxation

Summary of Contents


Chapter 1 Introduction

Part I Income 
Chapter 2 Income in Kind 
Chapter 3 Compensation for Losses 
Chapter 4 Gifts and Kindred Items 
Chapter 5 Capital Appreciation 
Chapter 6 Return of Capital and Timing Issues 
Chapter 7 Receipts Subject to Offsetting Liabilities 
Chapter 8 Tax Expenditures: State and Municipal Bond Interest

Part II Deductions and Credits 
Chapter 9 Deductions, Credits, and Computation of Tax
Chapter 10 Interest, Taxes, and Casualty Losses 
Chapter 11 Charitable Contributions and Tax Exemption 
Chapter 12 Personal, Living, or Family Expenses 
Chapter 13 Business and Investment Expenses 
Chapter 14 Losses 
Chapter 15 Capital Cost Recovery
Chapter 16 Leverage, Leasing, and Tax Shelter Limitations

Part III Attribution of Income Among Taxpayers 
Chapter 17 Taxation and the Family 
Chapter 18 Investment Income

Part IV Capital Gains and Losses 
Chapter 19 Capital Gains 
Chapter 20 Capital Losses 
Chapter 21 Future Income Streams 

Appendix Rates of Return and Effective Rates of Tax on Investments 
Table of Cases 
Table of Statutes 
Table of Treasury Regulations, Revenue Rulings and Procedures, and Miscellaneous IRS Pronouncements