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Tables of Contents for Federal Income Taxation
Chapter/Section Title
Page #
Page Count
Orientation
1
3
Perspective
1
1
Outline
2
2
Gross Income: The Scope of Section 61
4
8
Perspective
4
1
Outline
5
1
Cases
6
6
Exclusion of Gifts and Inheritances
12
7
Perspective
12
1
Outline
13
1
Cases
14
5
Employee Benefits
19
4
Perspective
19
1
Outline
19
3
Cases
22
1
Awards
23
3
Perspective
23
1
Outline
24
1
Cases
25
1
Gain From Dealings in Property
26
12
Perspective
26
1
Outline
27
2
Cases
29
9
Life Insurance Proceeds and Annuities
38
3
Perspective
38
1
Outline
39
2
Discharge of Indebtedness
41
5
Perspective
41
1
Outline
42
1
Cases
43
3
Damages and Related Receipts
46
3
Perspective
46
1
Outline
47
1
Cases
48
1
Separation and Divorce
49
4
Perspective
49
1
Outline
50
3
Other Exclusions From Gross Income
53
4
Perspective
53
1
Outline
54
3
Assignment of Income
57
8
Perspective
57
1
Outline
58
1
Cases
59
6
Income Producing Entities
65
9
Perspective
65
1
Outline
66
2
Cases
68
6
Business Deductions
74
21
Perspective
74
1
Outline
75
4
Cases
79
16
Deductions for Profit-Making, Nonbusiness Activities
95
14
Perspective
95
1
Outline
96
1
Cases
97
12
Deductions Not Limited to Business or Profit-Seeking Activities
109
6
Perspective
109
1
Outline
110
2
Cases
112
3
Restrictions on Deductions
115
6
Perspective
115
1
Outline
116
3
Cases
119
2
Deductions for Individuals Only
121
6
Perspective
121
1
Outline
122
2
Cases
124
3
Fundamental Timing Principles
127
26
Perspective
127
1
Outline
128
4
Cases
132
21
How Ineluctable is the Integrity of the Taxable Year?
153
10
Perspective
153
1
Outline
154
4
Cases
158
5
Capital Gains and Losses
163
22
Perspective
163
1
Outline
164
3
Cases
167
18
Characterization on the Sale of Depreciable Property
185
9
Perspective
185
1
Outline
186
2
Cases
188
6
Deductions Affected by Characterization Principles
194
12
Perspective
194
1
Outline
195
3
Cases
198
8
Interrelationship of Timing and Characterization
206
9
Perspective
206
1
Outline
207
4
Cases
211
4
Disallowance of Losses
215
5
Perspective
215
1
Outline
216
2
Cases
218
2
Nonrecognition Provisions
220
10
Perspective
220
1
Outline
221
3
Cases
224
6
Computations
230
9
Perspective
230
1
Outline
231
6
Cases
237
2
Procedure and Professional Responsibility
239
1
Perspective
239
1
Outline
240