Federal Income Tax: Examples & Explanations, Fifth Edition » (5th Edition)

Using the proven technique of the Examples & Explanations series, this comprehensive guide combines textual material with well-written examples, explanations, and questions to test student comprehension of the materials and provide them with practice

Chapter 1. Introduction
Chapter 2. Some Characteristics of Gross Income
Chapter 3. Problems of Timing
Chapter 4. Personal Deductions, Exemptions, and Credits
Chapter 5. Deductions for the Costs of Earning Income
Chapter 6. Mixed Personal and Business Expenditures
Chapter 7. Income Shifting
Chapter 8. Capital Gains and Losses

Exam Appendix
Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations
Table of Other Administrative Pronouncements
Topical Index