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Tables of Contents for Federal Income Tax
Chapter/Section Title
Page #
Page Count
An Introductory Note to Students
xiii
 
Acknowledgments
xv
 
Introduction
1
32
Introduction to Terminology and Structure
2
11
Time Value of Money and the Value of Deferring Tax
13
5
Tax Administration and Litigation
18
6
Tax Legislation
24
2
Tax Research
26
7
Some Characteristics of Gross Income
33
92
The Haig-Simons Definition of Income
34
1
Noncash Compensation: Fringe Benefits
35
26
Employer-Provided Meals and Lodging
35
8
Employer-Provided Insurance and Health, Accident, and Death Benefits
43
3
The Section 132 Exclusion for Miscellaneous Fringe Benefits
46
15
Imputed Income
61
4
Windfalls, Gifts, Scholarships, Prizes, and Transfer Payments
65
13
Windfalls
65
1
Gifts and Bequests
66
9
Scholarships, Prizes, and Awards
75
2
Transfer Payments
77
1
Selected Recovery of Capital Issues: Partial Sales, Annuities, Insurance Policies, Life Estates, and Remainder Interests
78
17
Partial Sales
79
2
Annuities
81
8
Life Insurance
89
3
Gambling Winnings and Losses
92
1
Life Estates and Remainder Interests
93
2
Annual Accounting
95
6
Personal Injury Recoveries
101
11
Transactions Involving Loans and Income from Discharge of Indebtedness
112
9
Tax-Exempt Bonds
121
1
Gain from the Sale of a Personal Residence
122
3
Problems of Timing
125
72
Gains and Losses from Investment in Property
126
16
Realization of Gains and Losses
126
2
Recognition of Gains and Losses
128
1
Like-Kind Exchanges
128
10
Other Nonrecognition Rules
138
4
Transfers Incident to Marriage and Divorce
142
9
Installment Sale and Open Transaction Reporting
151
6
Original Issue Discount
157
9
The Cash Method of Accounting
166
7
Section 83 Transfers
173
10
The Accrual Method of Accounting
183
7
Alternative Tax Bases: Consumption Tax and Value Added Tax
190
7
Personal Deductions, Exemptions, and Credits
197
54
Introduction
197
8
Casualty Losses
205
10
Extraordinary Medical Expenses
215
10
Charitable Contributions
225
15
Personal Interest
240
7
Taxes
247
4
Deductions for the Costs of Earning Income
251
120
The Statutory Framework
252
2
Current Expenses versus Capital Expenditures
254
9
Repair and Maintenance Expenses
263
3
Inventory Accounting
266
12
Rent Payments versus Installment Purchase
278
4
Goodwill and Other Intangible Assets
282
3
``Ordinary and Necessary'' Expenses
285
7
The Scope of ``Ordinary and Necessary''
285
2
Reasonable Compensation
287
3
Costs Associated with Illegal or Unethical Activities
290
2
Depreciation and the Accelerated Cost Recovery System
292
19
Depletion Deductions
311
2
Tax Shelters
313
58
The Characteristics of Tax Shelters
313
2
The Judicial Response to Tax Shelters
315
9
The Congressional Response to Tax Shelters
324
1
The Investment Interest Limitation of §163(d)
324
5
The Passive Loss Rules of §469
329
13
The At-Risk Rules of §465
342
7
The Limitations of §§264 and 265
349
3
The Accuracy-Related Penalties of §6662
352
1
Sale and Leaseback Transactions
352
8
Alternative Minimum Tax
360
2
Additional Review Examples
362
3
Corporate Tax Shelters
365
6
Mixed Personal and Business Expenditures
371
62
Controlling the Abuse of Business Deductions
372
23
Hobby Losses
372
8
Rental of a Dwelling Used by the Taxpayer
380
8
Home Offices, Computers, and Automobiles
388
7
Travel and Entertainment Expenses
395
9
Child Care Expenses
404
5
Commuting Expenses
409
4
Clothing Expenses
413
2
Legal Expenses
415
3
Educational Expenses
418
15
Income Shifting
433
32
Income from Services and Property
433
13
Trusts
446
4
Grantor Trusts
450
5
Family Partnerships
455
4
Below-Market Loans
459
6
Capital Gains and Losses
465
46
The Tax Treatment of Capital Gains and Losses
465
10
Policy Rationale for the Treatment of Capital Gain and Loss
475
3
The Definition of ``Capital Asset''
478
14
Section 1231 and Depreciation Recapture
492
6
Substitutes for Ordinary Income
498
7
The Sale of a Business
505
5
Connected Current and Prior Transactions
510
1
Exam Appendix
511
92
Table of Cases
603
4
Table of Internal Revenue Code Sections
607
10
Table of Treasury Regulations
617
2
Table of Other Administrative Pronouncements
619
2
Topical Index
621