TY - BOOK AU - Delaney,James M. TI - Questions & answers: federal income tax T2 - Carolina Academic Press Questions & answers series SN - 9781531004378 AV - KF 6369 .5 .D45 2019 PY - 2019/// CY - Durham, North Carolina PB - Carolina Academic Press KW - Income tax KW - Law and legislation KW - United States KW - Examinations, questions, etc N1 - Includes index; Gross income -- Exclusions from gross income -- Business and investment deductions -- Personal deductions -- Selecting the proper taxpayer -- Timing of income and deductions -- Characterization of gains and losses -- Computing tax liability ER -