Selected Sections: Federal Income Tax Code and RegulationsThis best-selling statutory supplement provides selected federal income tax statutes, including edited sections and significant amendments, additions, and revisions. Designed to offer maximum flexibility and ease-of-use in dealing with individual federal income tax, this resource examines fundamental procedures and administration involved in the Code, and regulations governing federal income tax. Explains basic and complex tax provisions in a clear and succinct manner, discussing such issues as liability, taxable income, contributions, special limitations, penalties, definitions, judicial proceedings, and the application of internal revenue laws. It is a complilation of important tax forms including the Internal Revenue Code. The closely edited material is especially designed for the law student studing the basic federal income tax class. |
Contents
Subtitle A Income Taxes | 1 |
Subpart | 28 |
Alternative Minimum | 36 |
Copyright | |
20 other sections not shown
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Common terms and phrases
acquired adjusted basis adjusted gross income alimony or separate allocable amount equal amounts received annuity apply asset attributable beneficiary calendar capital gain carryback clause computed contract contribution corporation debt instrument decedent December 31 deduction allowed deduction under section defined in section depreciation described in paragraph described in section described in subparagraph disposition distribution election employee exceed excess expenditures expenses extent fair market value futures contract gain or loss general-In general-The term grantor includible in gross indebtedness individual individual retirement account interest itemized deductions liability meals meaning of section ordinary income paid or incurred passive activity percent period person portion preceding sentence purposes of paragraph real property reason regulations prescribed relating requirements respect Roth IRA sale or exchange Secretary separate maintenance payments Special rule spouse substantial subtitle taken into account tax imposed taxable income taxable year beginning taxpayer term qualified thereof tion trade or business transfer treated