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Concepts & Insights Series: Federal Income Taxation: Law Student's Guide to Leading Cases & Concepts

$44.95 Out of stock

Edition: 13th ed., 2015
Author(s): Chirelstein, Zelenak


SKU: 50205



List Price: $48.00

Product Description

Chirelstein and Zelenak's Federal Income Taxation is a popular study aid for law students taking the basic course in federal income taxation. The organization of the book--income, deductions, attribution tax accounting, recognition of gains and losses--mirrors the casebooks generally in use.

Table of Contents includes:
Non–Cash Benefits: Meals–And–Lodgings; Imputed Rents;
Recovery Of Capital Investment;
Increase In Net Worth—Cancellation Of Indebtedness;
Gifts And Bequests;
The Realization Requirement—Macomber, Bruun, And The Divorce Cases;
Business Expenses;
Personal Expense Deductions;
The Early Cases;
Statutory Treatment Of Income Attribution;
Annual Accounting;
The Cash Method;
The Accrual Method;
Recognition of Gains and Losses;
Transactions In Mortgaged Property;
Deferred Payment Transactions;
Non–Recognition Transactions;
Capital Gains and Losses;
Judicial Development Of The Capital Asset Definition;
Sales Of Business Property;
Personal Services.


Condition New
Shipping Availability This item ships within the next business day.
Heavy No
Format Paperback
Author Chirelstein, Zelenak
ISBN 9781628100297
Edition 13th ed., 2015
Publisher Foundation Press