Miller, John A. 1950- creator Maine, Jeffrey A. text ncu Durham, North Carolina Carolina Academic Press 2019 Second edition. monographic eng

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vii, 356 pages ; 26 cm. 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. specialized John A. Miller ; Jeffrey A. Maine. Includes index. Income tax Law and legislation United States KF 6369 .85 .M55 2019 9781531011109 2019006497 PUCPR 220909 20221220182321.0 20846447 spa