000			02407cam a2200301 i 4500
001			20846447
003			OSt
005			20221220182321.0
008			220909s2019 ncu f 001 0 eng
010			_a 2019006497
020			_a9781531011109 _q(pbk.)
040			_aPUCPR _bspa _erda
049			_acicg
050	0	0	_aKF 6369 .85 _b.M55 2019
100	1		_aMiller, John A., _d1950-
245	1	0	_aProblems and solutions for federal income taxation / _cJohn A. Miller ; Jeffrey A. Maine.
250			_aSecond edition.
260			_aDurham, North Carolina : _bCarolina Academic Press, _c2019.
300			_avii, 356 pages ; _c26 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_aIncludes index.
505	0		_aGross 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.
650		0	_aIncome tax _xLaw and legislation _zUnited States.
700	1		_aMaine, Jeffrey A.,
942			_2lcc _c6
999			_c298920 _d298920