Federal Income Taxation of Individuals, 3d ed.

• Author: Fink, Philip R.
• Position: Brief article - Book review

Federal Income Taxation of Individuals, by Boris I. Bittker, Martin J. McMahon, Jr. and Lawrence A. Zelenak (WG&L, 3d ed., 2007), gives readers the tools to fully research any individual income tax question. It covers the determination of gross income, all itemized deductions and gains from property sales. It discusses the alternative minimum tax, at-risk limits, passive activity losses, the" kiddie tax" grantor trusts and community property. Other topics include alimony, child support and...