Basic Income Tax. Fifth Edition
- Publisher:
- The Center for Computer - Assisted Legal Instruction (CALI)
- Publication date:
- 2017-03-09
- Authors:
- William Kratzke
Index
- About the Author
- Notices
- About CALI eLangdell Press
- Preface
- The Government Raises Money: Introduction to Some Basic Concepts of Taxes and Taxing Income
- What Is Gross Income: Section 61 and the Sixteenth Amendment
- Exclusions from Gross Income
- Loans and Cancellation of Indebtedness
- Progressivity and Assignment of Income
- Deductions: Business Expenses
- Personal Deductions
- Tax Consequences of Divorce and Intra-Family Transactions
- Timing of Income and Deductions: Annual Accounting and Character of Income and Computation of Tax