Aspen Publishers - Basic Federal Income Taxation - William D. Andrews - Peter J. Wiedenbeck

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 (Home Ownership)
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