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Federal Income Taxation of Individuals

Federal Income Taxation of Individuals

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Keeping up with Congress, the Treasury Department, the IRS, and the courts is a daunting task. The Treasury Department continues to promulgate complex regulations interpreting laws coming from Congress.  The IRS and the courts continue to confront issues as they are raised in specific cases, adding thousands of judicial decisions and revenue rulings to an already burgeoning body of tax law. The authors of Federal Income Taxation of Individuals, Third Edition do a phenomenal job of keeping pace with changes and developments across the board and synthesizing the information into plain English.  This work will help practitioners provide guidance and compliance with the following areas: 

  • Income and tax accounting methods
  • Gifts, bequests, prizes, scholarships
  • Life insurance, annuities, death benefits
  • Personal injuries and sickness
  • Employee fringe benefits
  • Interest on state and local obligations
  • Capital expenditures
  • Business vs. personal expenses
  • Depreciation and amortization
  • Depletion allowance and related deductions
  • Loss transactions and bad debts
  • Interest paid or accrued on indebtedness
  • Operating losses, tax shelter deductions
  • Business and personal credits
  • Personal exemptions, deductions, interest
  • Taxes and casualty losses
  • Charitable contributions and medical costs
  • Gains and losses
  • Property sales and community property
  • Nonrecognition transactions
  • Alimony and support payments
  • Grantor trusts
  • Deferred compensation and IRAs
  • Installment sales
  • OID and other unstated interest
  • Indirect methods of computing income
  • Tax returns, rates, payments, the AMT
  • Audits, deficiencies, and refunds
  • Collection of unpaid taxes
  • Statutes of limitations, tax litigation
  • Interest, civil penalties, tax crimes

  • Bittker, McMahon & Zelenak: Federal Income Taxation of Individuals
    • Chapter 1: Federal Income Taxation—Constitutional and Basic Legal Background
    • Chapter 2: The Basic Structure of the Federal Income Tax
    • Chapter 3: The Meaning of “Income”—Basic Definitional Concepts
    • Chapter 4: Income—The Effect of Offsetting Liabilities
    • Chapter 5: Gifts, Bequests, Prizes, and Scholarships
    • Chapter 6: Life Insurance, Annuities, and Employee Death Benefits
    • Chapter 7: Compensation for Personal Injuries and Sickness
    • Chapter 8: Employee Fringe Benefits
    • Chapter 9: Miscellaneous Items
    • Chapter 10: Interest on State and Local Obligations
    • Chapter 11: Expenses Incurred in Business and Profit-Oriented Activities
    • Chapter 12: Capital Expenditures
    • Chapter 13: Mixed Purpose Expenditures—Business or Profit-Oriented Expense Versus Personal Expense
    • Chapter 14: Depreciation and Amortization
    • Chapter 15: Depletion Allowance and Related Deductions
    • Chapter 16: Loss Transactions
    • Chapter 17: Bad Debts
    • Chapter 18: Interest Paid or Accrued on Indebtedness
    • Chapter 19: Business Operating Losses and Tax Shelter Deductions
    • Chapter 20: Business Credits
    • Chapter 21: Personal Exemptions and Itemized Deductions
    • Chapter 22: Personal Interest
    • Chapter 23: Taxes
    • Chapter 24: Casualty Losses
    • Chapter 25: Charitable Contributions
    • Chapter 26: Medical and Dental Expenses
    • Chapter 27: Personal Credits
    • Chapter 28: Realization of Gains and Losses—Taxable Events
    • Chapter 29: Sales of Property—Basis and Amount Realized
    • Chapter 30: Nonrecognition Transactions
    • Chapter 31: Taxation of Capital Gains and Losses—Basic Structure and Definitions
    • Chapter 32: Capital Gains and Losses—“Sale or Exchange” and Holding Period Requirements
    • Chapter 33: Quasi–Capital Assets and Other Specially Treated Items
    • Chapter 34: Assignments of Income
    • Chapter 35: Effect of Community Property System
    • Chapter 36: Alimony and Separate Support Payments
    • Chapter 37: Reallocation of Income and Deductions Between Related Taxpayers
    • Chapter 38: Grantor Trusts
    • Chapter 39: Tax Accounting Methods
    • Chapter 40: Nonqualified Deferred Compensation, Individual Retirement Accounts, and Educational Savings Incentives
    • Chapter 41: Installment Sales
    • Chapter 42: Original Issue Discount and Other Unstated Interest Rules
    • Chapter 43: Indirect Methods of Computing Income
    • Chapter 44: Tax Returns, Rates, and Payments
    • Chapter 45: Alternative Minimum Tax
    • Chapter 46: The Internal Revenue Service and Tax Practitioners
    • Chapter 47: Audits, Deficiencies, and Refunds
    • Chapter 48: Collection of Unpaid Taxes
    • Chapter 49: Statutes of Limitations
    • Chapter 50: Interest, Civil Penalties, and Tax Crimes
    • Chapter 51: Tax Litigation
  • Federal Income Taxation of Individuals Sample View