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Introduction to Federal Income Taxation
Deductions and Credits
4 other sections not shown
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1986 Act repealed adjusted gross income advance payment allowed alternative minimum tax amount apply auditing and training benefits capital asset capital gains carryover paragraph citation omitted Commissioner Congress Corn Products corporation costs Cottage Savings Court of Appeals Cum.Bull Delete deposits depreciation determining disallowed disposition economic employee exchange exclusion expenditures expenses federal income gain or loss Helvering income tax incurred interest Internal Revenue Code investment investor itemized deductions Lincoln Savings loan material participation materially different ment National Starch offset ordinary and necessary ordinary income passive activity passive income passive loss rule percent personal injuries Petitioner Phellis portfolio income positive income provides purchase purposes qualified realized received regulations religious rental real estate Rev.Rul second full paragraph substantial supra suspended losses Tax Court tax preferences tax shelter taxpayer third full paragraph tion Title VII tort trade or business transactions treated treatment Unilever