Index

• Pages: 535-544
• Author: Marvin A. Chirelstein,Lawrence Zelenak

535

INDEX

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References are to Pages

ACCELERATED COST

RECOVERY SYSTEM

(ACRS)

Generally, 200–203

Leveraged leases and transfer of tax

benefits, 203–207

ACCOUNTING

Tax Accounting, this index

ADVERTISING

Deductions, 157

AFFORDABLE CARE ACT

Tax provisions, 7

ALIMONY

Attribution of income, alimony and

separate maintenance, 305–310

ALTERNATIVE MINIMUM TAX

Generally, 248–251

ANNUITIES

Defined, 38

Recovery of capital investment, 38–

42

ARBITRAGE

Tax arbitrage and special

disallowances, 175–178

ATTRIBUTION OF INCOME

Generally, 259–310

Alimony and separate maintenance,

305–310

Children in lower bracket, shifting

income, 259–261

Corporations, closely-held, 297–299

Decisional law, summary, 283–285

Deferred income, assignment of, 268–

272

Early cases, 261–285

Family business associations

Generally, 294–299

Corporations, 297–299

Partnerships, 294–297

Gifts

Income from property, 272–278,

284

Personal service income, 261–

268, 283–284

Trusts, 278–283

Grantor trusts

Generally, 286–292

Advancing or postponing

beneficiary’s receipt of

income or corpus, 289

Choosing among beneficiaries,

290

Compressed tax rate schedule,

effect of, 287

Income for grantor’s benefit,

288

Independent trustees, 290

Persons other than grantor

treated as owner, 290

Reversionary interests, 288

Revocability and powers to

control enjoyment, 289–

290

Interest-free loans, use to shift

income, 291

Joint returns, taxation of married

and single persons, 300–305

Kiddie tax (unearned income of

minors), 292–293

Loans, interest-free, use to shift

income, 291

Married and single persons, taxation

of, 300–305

Partnerships among family members,

294–297

Salary, redirected, 261–266

Self-created property rights, 270

Separate taxable person treatment,

259

Services in kind, 266–268, 283

Shifting income to lower bracket

children, 259–261

Statutory treatment

Generally, 286–310

Alimony and separate

maintenance, 305–310

Family business associations,

above

Grantor trusts, above

Joint returns, taxation of

married and single

persons, 300–305

Kiddie tax (unearned income of

minors), 292–293

Trust devices

Generally, 278–283

Grantor trusts, above