Federal income taxation of individuals in a nutshell / Daniel J. Lathrope, Kevin M. Yamamoto, John K. McNulty.
"This Nutshell summarizes the U.S. federal income tax law for individuals, defines income, and identifies the different types of deductions available to a taxpayer. The book explains statutory inclusions and exclusions from gross income, profit-related deductions, mixed deductions, personal ded...
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| Main Authors: | , , |
|---|---|
| Other title: | Federal income taxation of individuals |
| Format: | Book |
| Language: | English |
| Published: |
Eagan, MN :
West Academic Publishing,
[2023]
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| Edition: | Ninth edition. |
| Series: | Nutshell series.
|
| Subjects: |
Table of Contents:
- What is income?
- Statutory inclusion and exclusion from gross income
- What is deductible : profit-related deductions and other allowances
- Mixed (personal and profit seeking) deductions and other allowances
- Personal deductions and other allowances
- Annual accounting : when is income taxable?
- To whom is income taxable?
- How is income taxable?