Contents
Federal Income Taxation
Summary of Contents
Chapter 1 Introduction
Chapter 2 Some Characteristics of Income
Chapter 3 Problems of Timing
Chapter 4 Personal Deductions, Exemptions, and Credits
Chapter 5 Allowances for Mixed Business and Personal Outlays
Chapter 6 Deductions for the Costs of Earning Income
Chapter 7 The Splitting of Income
Chapter 8 Capital Gains and Losses
Table of Cases
Table of Internal Revenue Code Provisions
Table of Treasury Regulations
Table of Revenue Rulings
Table of Miscellaneous IRS Pronouncements
Index
