02407cam a2200301 i 4500 20846447 OSt 20221220182321.0 220909s2019 ncu f 001 0 eng 2019006497 9781531011109 (pbk.) PUCPR spa rda cicg KF 6369 .85 .M55 2019 Miller, John A., 1950- Problems and solutions for federal income taxation / John A. Miller ; Jeffrey A. Maine. Second edition. Durham, North Carolina : Carolina Academic Press, 2019. vii, 356 pages ; 26 cm. text txt rdacontent unmediated n rdamedia volume nc rdacarrier Includes index. Gross income -- Gains and losses from dealings in property -- Gifts and inheritance -- Discharge of indebtedness -- Fringe benefits -- Business and investment expense deductions -- Capital expenditures -- Depreciation and amortization -- Deductible personal expenses : casualty and theft losses -- Other deductible personal expenses : interest, taxes, charitable gifts, and medical expenses -- The deduction hierarchy : adjusted gross income, taxable income, the standard deduction, and the personal exemptions -- Timing rules and related principles -- Ordinary tax rates and taxpayer classification -- Tax credits -- First review problem -- Capital gains and losses -- Quasi-capital assets -- Recapture of depreciation -- The charitable contribution deduction -- Second set of review problems -- Residential real estate -- Hobby losses -- Like kind exchanges -- Involuntary conversions -- Installment sales -- Limitations on deductions -- Intellectual property development and acquisitions -- Intellectual property sales and licenses -- Assignment of income -- Alimony & support -- Transfers of property between spouses or incident to divorce -- Education benefits and costs -- Personal injury recoveries and punitive damages -- Attorney's fees -- Retirement resources and deferred compensation -- Overview of entity taxation -- Corporate formations -- Partnership formations -- Overview of international income taxation -- Overview of estate and gift taxation -- Tax practice and procedure. Income tax Law and legislation United States. Maine, Jeffrey A., lcc 6 298920 298920 0 0 lcc 0 0 7 7 18 2022-10-04 Carolina Academic Press 50.14 0 KF 6369 .85 .M55 2019 70000000905528 2022-10-11 00:00:00 2022-10-10 6 Este libro sólo se prestará a los profesores