联邦所得税法PDF电子书下载

Capsule Summary 1

1.Getting Started in Federal Income Tax 1

2.Identifying Gross Income 25

3.Specific Inclusions in Gross Income 35

4.Specific Exclusions from Gross Income 61

5.Deductions—In General 91

6.Personal Deductions 97

7.Business Deductions 123

8.Mixed Business and Personal Expenses 143

9.Transactions in Property 165

10.Nonrecognition Transactions 189

11.Timing of Income and Expenses 221

12.Character of Income and Loss 255

13.Tax Rates and Credits 283

14.Identifying the Taxpayer 299

15.Time Value of Money:Principles and Applications 311

16.Recognizing Related Tax Statutes:A Transactional Approach to Tax 333

Essay Exam Questions 359

Essay Exam Answers 361

Table of Cases 369

Table of Statutes 371

Table of Internal Revenue Code Provisions 373

Index 381