Basic federal income tax
Relied on by generations of law school students, The Emanuel Outlines include detailed reviews of critical issues and key topics, short answer questions, Q&A's, and correlation charts referencing leading casebooks.
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IDENTIFYING GROSS INCOME
Getting Started in Federal Income Tax 1
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adjusted basis adjusted gross income alimony amount realized apply benefit Blackacre business expenses capital asset capital gain capital loss capital recovery casualty loss claim a deduction Code sections Commissioner compensation corporation Court creditor debt deferred Definitional issues depreciation determined discharge of indebtedness discussion at Chapter divorce earned income employee Example excluded from gross fair market value federal income tax gain or loss gains and losses gift included in gross incurred indebtedness income interest inventory investment itemized deduction liability like-kind exchange limitations loan MACRS deduction medical expenses method of accounting mortgage nonrecognition ordinary income paid payment payor profit property received property transferred provides purchase real property realized gain recognized gain Related material rental requirements rules and exceptions sale or exchange Special rules spouse standard deduction statutory tax consequences tax credit tax rate taxable income trade or business transaction value of money Whiteacre