联邦所得税法

Contents
Preface
Casebook Correlation Chart
Capsule Summary
1 Getting Started in Federal Income Tax
2 Identifying Gross Income
3 Specific Inclusions in Gross Income
4 Specific Exclusions from Gross Income
5 Deductions——In General
6 Personal Deductions
7 Business Deductions
8 Mixed Business and Personal Expenses
9 Transactions in Property
10 Nonrecognition Transactions
11 Timing of Income and Expenses
12 Character of Income and Loss
13 Tax Rates and Credits
14 Identifying the Taxpayer
15 Time Value of Money：Principles and Applications
16 Recognizing Related Tax Statutes：A Transactional Approach to Tax
Essay Exam Questions
Essay Exam Answers
Table of Cases
Table of Statutes
Table of Internal Revenue Code Provisions
Index